Legal Opinion
Kent Homes, Inc. v. Commissioner of Internal Revenue, Alton K. Blosser v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided February 16, 1972No. 71-1396, 71-1397PublishedCited by 13 opinions
1Opinion of the Court
WILLIAM E. DOYLE, Circuit Judge.
This is an appeal from a Tax Court ruling, 55 T.C. 820, which was adverse to taxpayer Kent Homes, Inc., a Kansas corporation against whom the Commissioner of Internal Revenue had assessed a $69,980.31 deficiency for the taxable year 1959. The sole question for our determination is whether the Tax Court ruled correctly when it applied the mitigation sections of the Internal Revenue Code, 26 U.S.C. § 1311 et seq., the effect of which was to open a year otherwise closed by the running of the six year statute of limitations.
We conclude that the application of these…
2Cases cited7 opinions
- Olin Mathieson Chemical Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1959
- Herbert Birchenough and Edith Birchenough v. The United States. John J. Hurtz and Julia R. Hurtz v. The United StatesUnited States Court of Claims · 1969
- Kent Homes, Inc. v. CommissionerUnited States Tax Court · 1971
- William E. And Thelma S. Dobson v. The United StatesUnited States Court of Claims · 1964
- G-B, Inc. v. United StatesDistrict Court, D. Colorado · 1969
2 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Cozzi v. CommissionerUnited States Tax Court · 1987
- In re ReedUnited States Bankruptcy Court, E.D. Tennessee · 2013
- Chertkof v. CommissionerUnited States Tax Court · 1976
- Estate of Kappel v. CommissionerUnited States Tax Court · 1978
- Kent Homes, Inc. v. United StatesCourt of Appeals for the Tenth Circuit · 1975
8 more not listed; retrieve them via the Exa API.