Milleg v. Commissioner
United States Tax Court
1. Held: The respondent's determination of a deficiency within 3 years of the filing of a return is not barred by the granting of a refund more than 2 years prior to the determination. 2. Held: An annuity to be paid monthly under the terms of a testamentary trust is taxable to the taxpayer-recipient to the extent that it is paid out of income.
1Opinion of the Court
OPINION.
Van Fossan, Judge:
The initial question to be determined is whether the respondent is barred from determining the deficiency in the petitioner’s 1947 income tax because of the prior refund. Section 3746 of the Internal Revenue Code1 allows recovery by suit in the name of the United States witliin two years of a refund which is erroneously made. In the present instance the refund was made on November 16, 1948. The notice of deficiency was mailed on March 3, 1951, and the petitioner contends that the determination of the deficiency is barred by the lapse of more than two years. The…
2Cases cited12 opinions
- Burnet v. WhitehouseSupreme Court of the United States · 1931
- Burnet v. PorterSupreme Court of the United States · 1931
- Warren v. CommissionerUnited States Tax Court · 1949
- Thorsell v. CommissionerUnited States Tax Court · 1949
- Fleming v. CommissionerUnited States Tax Court · 1944
7 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Owens v. CommissionerUnited States Tax Court · 1968
- Massaglia v. CommissionerUnited States Tax Court · 1959
- Groetzinger v. CommissionerUnited States Tax Court · 1977
- Federal National Mortgage Association v. United StatesCourt of Appeals for the Federal Circuit · 2006
- Stierhout v. CommissionerUnited States Tax Court · 1955
16 more not listed; retrieve them via the Exa API.