Estate of Kappel v. Commissioner
United States Tax Court
P received an item of income in 1954 but did not include such income in his 1954 or 1955 tax returns. The Commissioner determined that such item was income to P in 1955 and issued a deficiency notice for such year. At that time, the statute of limitations barred assessment and collection of a deficiency for 1954. P paid the deficiency and filed a suit for refund in the district court.
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P received an item of income in 1954 but did not include such income in his 1954 or 1955 tax returns. The Commissioner determined that such item was income to P in 1955 and issued a deficiency notice for such year. At that time, the statute of limitations barred assessment and collection of a deficiency for 1954. P paid the deficiency and filed a suit for refund in the district court. In such suit, he successfully argued that the item of income should not be taxed in 1955 because it was income in 1954. Thereafter, under the provisions of secs. 1311- 1314, I.R.C. 1954, the Commissioner issued…
1Opinion of the Court
Simpson, Judge:
The Commissioner determined a deficiency of $13,675 in the petitioners’ Federal income tax for 1954. The issues for decision are: (1) Whether the Commissioner, who relies upon the mitigation provisions of sections 1311 through 1314, Internal Revenue Code of 1954,1 has proved that the Kappels paid a tax on certain annuity income for 1955 within the meaning of section 1312(3)(A) and that they maintained an inconsistent position within the meaning of section 1311(b)(1); (2) whether the Commissioner must prove the deficiency determined by him for 1954, including the contents of the…
2Cases cited19 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Bryan Et Ux. v. Commissioner of Internal Revenue. Bryan v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- Yagoda v. CommissionerUnited States Tax Court · 1962
- United States v. W. A. Rushlight, Raymond G. Rushlight, and W. A. Rushlight, of the Estate of Betty Rushlight, DeceasedCourt of Appeals for the Ninth Circuit · 1961
- A. H. Karpe v. The United States. The United States (Cross-Complainant) v. Birda M. Viera (Cross-Defendant)United States Court of Claims · 1964
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3Cited by5 opinions
- Fruit of the Loom v. CommissionerUnited States Tax Court · 1994
- Estate of Kappel v. CommissionerCourt of Appeals for the Third Circuit · 1980
- Estate Of William J. KappelCourt of Appeals for the Third Circuit · 1980
- Estate of Kappel v. CommissionerUnited States Tax Court · 1978
- Whitten v. CommissionerUnited States Tax Court · 1980