Dowell v. Commissioner
United States Tax Court
Petitioners filed false and fraudulent joint income tax returns for the years in issue. They subsequently filed amended returns. Respondent more than 3 years after the filing of the amended returns mailed a notice of deficiency to petitioners. Held, the original returns determine the applicable statute of limitations; the amended returns are of no import in determining whether the statutory notice was timely.
1Opinion of the Court
OPINION
Tietjens, Judge:
Respondent determined the following deficiencies in the petitioners’ Federal income taxes:
Additions to tax Sec. 6653(b), Sec. 6651(a), Year Deficiency I.R.C. 1954 I.R.C. 1954
1963. $4,794.86 $2,397.43
1964. 4,716.78 2,358.39
1965..'. 2,494.07 2,302.70 ($4.00)
1966. 5,479.16 2,739.58 (16.96)
The issue is whether the statute of limitations bars the assessment and collection of deficiencies in income taxes and additions to the taxes for the years 1963 through 1966.
The parties filed a full stipulation of facts which together with the exhibits attached thereto are incorporated by…
2Cases cited7 opinions
- Bennett v. CommissionerUnited States Tax Court · 1958
- Stewart v. CommissionerUnited States Tax Court · 1976
- Goldring v. CommissionerUnited States Tax Court · 1953
- Houston v. CommissionerUnited States Tax Court · 1962
- Kaltreider Construction, Inc. v. United StatesCourt of Appeals for the Third Circuit · 1962
2 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Badaracco v. CommissionerSupreme Court of the United States · 1984
- Espinoza v. CommissionerUnited States Tax Court · 1982
- Riland v. CommissionerUnited States Tax Court · 1982
- Alfonzo L. Dowell and Vivian T. Dowell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1980
- Klemp v. CommissionerUnited States Tax Court · 1981
15 more not listed; retrieve them via the Exa API.