Legal Opinion
Floyd R. Clodfelter and Enna L. Clodfelter v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided December 18, 1975No. 73--2371PublishedCited by 91 opinions
1Opinion of the Court
OPINION
Before MERRILL and KENNEDY, Circuit Judges, and BURNS, * §District Judge. MERRILL, Circuit Judge:
Appellant taxpayers appeal from decision of the Tax Court upholding the Commissioner in determining deficiencies in income taxes for the years 1960 through 1964. The question presented is whether assessment of deficiency was barred by the running of the three-year period of limitations. Notice of deficiency was given by the Internal Revenue Service, and the more precise question is whether the giving of that notice is to be recognized as having occurred within the three-year period with the…
2Cases cited7 opinions
- Meyer Harris Cohen, AKA Michael 'Mickey' Cohen v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Roy W. Dewelles v. United States of AmericaCourt of Appeals for the Ninth Circuit · 1967
- Joseph Delman and Jeanette Delman v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1967
- Clifford O. Boren v. R. A. Riddell, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- William I. Tenzer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
2 more not listed; retrieve them via the Exa API.
3Cited by91 opinions
- Cool Fuel, Incorporated v. William H. Connett, Etc.Court of Appeals for the Ninth Circuit · 1982
- United States v. Edward M. ZollaCourt of Appeals for the Ninth Circuit · 1984
- Frieling v. CommissionerUnited States Tax Court · 1983
- Weinroth v. CommissionerUnited States Tax Court · 1980
- Mulvania v. CommissionerUnited States Tax Court · 1983
86 more not listed; retrieve them via the Exa API.