MacDonald v. Commissioner
United States Tax Court
Statute of Limitations -- Code Section 3801. -- The application of Internal Revenue Code section 3801 in deficiency cases is limited to the increase in tax which results from adjustment for specific items as to which an inconsistent position has been maintained.
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Statute of Limitations -- Code Section 3801. -- The application of Internal Revenue Code section 3801 in deficiency cases is limited to the increase in tax which results from adjustment for specific items as to which an inconsistent position has been maintained. In the absence of a showing by the respondent of the tax effect on income for the years 1938 to 1940 of specific amounts for accrued items and inventory that were taken into consideration in a decision of this Court for the year 1942, section 3801 does not authorize the assessment of deficiencies for the earlier years after the normal…
1Opinion of the Court
OPINION.
Arundell, Judge:
The respondent’s determination of deficiencies in this proceeding was concededly made after the normal 3-year statute of limitations for assessment prescribed by Internal Revenue Code section 275 (a) had run. The determination, as stated in the notice of deficiency, was made under the provisions of Code section 3801.1 That section provides for an exception to the operation of the normal period of limitations for assessment by the Commissioner, or claim for refund by the taxpayer, when certain conditions exist. It does not obliterate the generally prescribed period for…
2Cases cited1 opinion
- Rothensies v. Electric Storage Battery Co.Supreme Court of the United States · 1946
3Cited by13 opinions
- Money v. CommissionerUnited States Tax Court · 1987
- United States v. Ed RachalCourt of Appeals for the Fifth Circuit · 1962
- United States v. Erma RosenbergerCourt of Appeals for the Eighth Circuit · 1956
- First Nat. Bank of Philadelphia v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1953
- Sherover v. United StatesDistrict Court, S.D. New York · 1956
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