Perkins v. Commissioner
United States Board of Tax Appeals
1. Where income tax returns for 1927 are stamped as having been filed in the deputy collector's office on April 14, 1928, and the evidence before the Board indubitably shows that the returns were filed on April 13, 1928, the presumption of correctness as to the date of filing which attaches to the records of the collector's office is overcome.
Read the full summary
1. Where income tax returns for 1927 are stamped as having been filed in the deputy collector's office on April 14, 1928, and the evidence before the Board indubitably shows that the returns were filed on April 13, 1928, the presumption of correctness as to the date of filing which attaches to the records of the collector's office is overcome. In the case of nine of the petitioners herein the returns were filed in the deputy collector's office on April 13, 1928. The petitioners have filed no waivers of the statute of limitations. The returns were not false or fraudulent with intent to evade…
1Opinion of the Court
*615OPINION.
Smith :
The petitioners in the nine highest docket numbers in these proceedings contend that the deficiencies are barred by the statute of limitations. They contend that the returns were filed on April 13, 1928. The deficiency notices were mailed under date, of April 14, 1981. If the returns were filed on April 13, 1928, as' claimed by the petitioners, then the period within which the respondent could mail notices of deficiency expired on April 13, 1931, or one day prior to the date, they were actually mailed. The applicable statute is section 277 of the Revenue Act of 1926, which…
2Cases cited4 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- United States v. PhellisSupreme Court of the United States · 1921
- Lucas v. Ox Fibre Brush Co.Supreme Court of the United States · 1930
- Continental Tie & Lumber Co. v. United StatesSupreme Court of the United States · 1932
3Cited by14 opinions
- Whirlpool Corp. v. CommissionerUnited States Tax Court · 1973
- Altama Delta Corp. v. CommissionerUnited States Tax Court · 1995
- Wilson v. CommissionerUnited States Tax Court · 1943
- Altama Delta Corp. v. CommissionerUnited States Tax Court · 1995
- Board of Trade, Inc. v. CommissionerUnited States Tax Court · 1969
9 more not listed; retrieve them via the Exa API.