Booher v. Commissioner
United States Tax Court
1. Held, that the deficiencies determined by the respondent for each of the years 1941 through 1944, and also the increased deficiency for 1943 as claimed in amendments to his answer, are barred by the applicable statute of limitations. None of the returns for said years was false or fraudulent with intent to evade tax.
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1. Held, that the deficiencies determined by the respondent for each of the years 1941 through 1944, and also the increased deficiency for 1943 as claimed in amendments to his answer, are barred by the applicable statute of limitations. None of the returns for said years was false or fraudulent with intent to evade tax. Also, the returns for 1942 through 1944 which petitioner's wife prepared, signed in his name, and filed on his behalf, were handled by her as petitioner's authorized agent, and constituted returns of the petitioner. 2. Held, further, that no portion of the deficiency for any…
1Opinion of the Court
Clyde M. Booher, Petitioner, v. Commissioner of Internal Revenue, Respondent
Booher v. Commissioner
Docket No. 38250
United States Tax Court
28 T.C. 817; 1957 U.S. Tax Ct. LEXIS 143;
June 28, 1957, Filed
Decision will be entered under Rule 50.
1. Held, that the deficiencies determined by the respondent for each of the years 1941 through 1944, and also the increased deficiency for 1943 as claimed in amendments to his answer, are barred by the applicable statute of limitations. None of the returns for said years was false or fraudulent with intent to evade tax. Also, the returns for 1942 through 1944…
Also in this document: Dissent.
2Cases cited9 opinions
- Lucas v. Pilliod Lumber Co.Supreme Court of the United States · 1930
- Plunkett v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
- Burford Oil Co. v. CommissionerUnited States Tax Court · 1945
- Pierson v. CommissionerUnited States Tax Court · 1956
- Ferrando v. United StatesCourt of Appeals for the Ninth Circuit · 1957
4 more not listed; retrieve them via the Exa API.