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.
Read the full summary
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
Estate of William J. Kappel (Deceased) (William D. Kappel and Sara Kappel Courtley, Co-Executors) and Sara Kappel Courtley, Surviving Wife, Petitioners v. Commissioner of Internal Revenue, Respondent
Estate of Kappel v. Commissioner
Docket No. 584-76
United States Tax Court
70 T.C. 415; 1978 U.S. Tax Ct. LEXIS 105;
June 7, 1978, Filed
Decision will be entered for the respondent.
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…
2Cases cited21 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
16 more not listed; retrieve them via the Exa API.