Gator Oil Co. v. Commissioner
United States Tax Court
Petitioner as Sanders-Thoureen, Inc., filed its tax return for the fiscal year ended Nov. 30, 1969, on Feb. 15, 1970. Petitioner's corporate name was changed in April 1971. At a November 1972 meeting with respondent, petitioner signed a Form 977 purporting to extend the statute of limitations until Nov. 30, 1973, and a Form 2045 which makes reference to sec. 6901 which, through the provisions of sec. 6901(c), has the effect of extending the statute of limitations for 1 year…
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Petitioner as Sanders-Thoureen, Inc., filed its tax return for the fiscal year ended Nov. 30, 1969, on Feb. 15, 1970. Petitioner's corporate name was changed in April 1971. At a November 1972 meeting with respondent, petitioner signed a Form 977 purporting to extend the statute of limitations until Nov. 30, 1973, and a Form 2045 which makes reference to sec. 6901 which, through the provisions of sec. 6901(c), has the effect of extending the statute of limitations for 1 year or to Feb. 15, 1974. Respondent mailed the deficiency notice to petitioner on Jan. 18, 1974. Held: These forms were…
1Opinion of the Court
Gator Oil Company (Formerly Sanders-Thoureen, Inc.), Petitioner v. Commissioner of Internal Revenue, Respondent
Gator Oil Co. v. Commissioner
Docket No. 2494-74
United States Tax Court
66 T.C. 145; 1976 U.S. Tax Ct. LEXIS 119;
April 26, 1976, Filed
Decision will be entered for the petitioner.
Petitioner as Sanders-Thoureen, Inc., filed its tax return for the fiscal year ended Nov. 30, 1969, on Feb. 15, 1970. Petitioner's corporate name was changed in April 1971. At a November 1972 meeting with respondent, petitioner signed a Form 977 purporting to extend the statute of limitations until Nov. 30,…
2Cases cited8 opinions
- Commissioner v. SternSupreme Court of the United States · 1958
- Turnbull, Inc., Transferee (Formerly J. Gordon Turnbull, Inc.) v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Turnbull, Inc. v. CommissionerUnited States Tax Court · 1964
- P. Liedtka Trucking, Inc. v. CommissionerUnited States Tax Court · 1975
- Bellin v. CommissionerUnited States Tax Court · 1975
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