Heyl v. Commissioner
United States Board of Tax Appeals
1. STATUTE OF LIMITATIONS. - No returns of income having been filed by or on behalf of petitioner for the years 1918 and 1921, during which time his property was in the custody of the Alien Property Custodian, it is held that the assessment and collection of a deficiency determined by the respondent in 1935 is not barred by the statute of limitations. 2. JURISDICTION. - This Board has no power to require the application of an overpayment, made during a year other than those…
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1. STATUTE OF LIMITATIONS. - No returns of income having been filed by or on behalf of petitioner for the years 1918 and 1921, during which time his property was in the custody of the Alien Property Custodian, it is held that the assessment and collection of a deficiency determined by the respondent in 1935 is not barred by the statute of limitations. 2. JURISDICTION. - This Board has no power to require the application of an overpayment, made during a year other than those for which the respondent has determined a deficiency, to the liquidation of the tax liability for the years involved in…
1Opinion of the Court
*224OPINION.
Mellott:
In this proceeding petitioner contests respondent’s determination of a deficiency in income tax for the years 1918 and 1921 in the respective amounts of $743.24 and $97.86, or a total of $841.10. Notice of the deficiency was duly mailed to petitioner on February 8, 1936.
Petitioner alleges in his petition that collection of the tax is barred by the statute of limitations; that respondent erred in calculating the tax on gross income instead of on net income; and that he erred “in failing to make proper adjustment against the stated deficiency of overpayment of taxes improperly…
2Cases cited3 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- Lucas v. Pilliod Lumber Co.Supreme Court of the United States · 1930
3Cited by7 opinions
- Estate of Mueller v. Comm'rUnited States Tax Court · 1993
- Crawford v. CommissionerUnited States Tax Court · 1969
- Estate of Mueller v. Comm'rUnited States Tax Court · 1993
- Heyl v. CommissionerUnited States Board of Tax Appeals · 1936
- Lyeth v. HoeyCourt of Appeals for the Second Circuit · 1940
2 more not listed; retrieve them via the Exa API.