Estate of SoRelle v. Commissioner
United States Tax Court
1. Correction of error under sections 1311-1315, I. R. C. 1954, held unauthorized where a prior decision of this Court excluded an item of income of 1 year and thus produced a "double exclusion" under section 1312 (3) (A), but where, pursuant to section 1311 (b), there was not adopted an inconsistent position "maintained by the taxpayer." 2. An earlier decision of this Court requiring the increase of certain opening inventories for 1946, pursuant to alternative position…
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1. Correction of error under sections 1311-1315, I. R. C. 1954, held unauthorized where a prior decision of this Court excluded an item of income of 1 year and thus produced a "double exclusion" under section 1312 (3) (A), but where, pursuant to section 1311 (b), there was not adopted an inconsistent position "maintained by the taxpayer." 2. An earlier decision of this Court requiring the increase of certain opening inventories for 1946, pursuant to alternative position maintained by petitioner, held, in the circumstances of this case, to furnish the basis for corresponding increase in…
1Opinion of the Court
OPINION.
Raum, Judge:
The Commissioner determined a deficiency in the amount of $23,027.16 in income tax of A. W. SoRelle (sometimes hereinafter referred to as SoRelle) for 1945. The present case grows out of an earlier case, Docket No. 36411, which involved SoRelle’s income taxes for 1946 and 1947. He had died in 1949, and the petitioner in both cases is the same, namely, his estate. The earlier proceeding was consolidated with two others and is reported sub nom. Elsie SoRelle, 22. T. C. 459. No appeal has been taken from the decision, which is now final. The determination of deficiency for…
2Cases cited2 opinions
- Gooch Milling & Elevator Co. v. United StatesUnited States Court of Claims · 1948
- M. Fine & Sons Manufacturing Co. v. United StatesUnited States Court of Claims · 1958
3Cited by20 opinions
- Yagoda v. CommissionerUnited States Tax Court · 1962
- A. H. Karpe v. The United States. The United States (Cross-Complainant) v. Birda M. Viera (Cross-Defendant)United States Court of Claims · 1964
- Kent Homes, Inc. v. CommissionerUnited States Tax Court · 1971
- William E. And Thelma S. Dobson v. The United StatesUnited States Court of Claims · 1964
- Olaf E. Taxeraas, Administrator of the Estate of Carl Taxeraas and Irene Taxeraas v. United StatesCourt of Appeals for the Eighth Circuit · 1959
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