Houston v. Commissioner
United States Tax Court
Joint return for 1953, filed by petitioner's wife with written authorization from petitioner, omitted petitioner's income received while in a combat zone. Petitioner filed a second return for 1953 upon cessation of hostilities, reporting previously omitted income. Held: Although petitioner could have postponed filing under section 3804, I.R.C. 1939, all of his income was properly includible in the first return filed.
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Joint return for 1953, filed by petitioner's wife with written authorization from petitioner, omitted petitioner's income received while in a combat zone. Petitioner filed a second return for 1953 upon cessation of hostilities, reporting previously omitted income. Held: Although petitioner could have postponed filing under section 3804, I.R.C. 1939, all of his income was properly includible in the first return filed. Omission of more than 25 percent of gross income from the first return invoked the 5-year statute of limitations for assessments. Neither petitioner's intention nor the…
1Opinion of the Court
Tietjens, Judge:
The Commissioner has determined deficiencies in petitioner’s income tax for the taxable years 1953 and 1954 of $483.19 and $58, respectively.
The issues presented are: (1) Whether the 5-year statute of limitations for assessment under section 275 (c) of the Internal Revenue Code of 1939 is applicable to petitioner’s return for 1953 by reason of petitioner’s having omitted an item of gross income properly in-cludible therein exceeding 25 percent of the gross income stated in the return; and (2) whether petitioner’s letter dated June 27, 1955, together with the enclosed income…
2Cases cited18 opinions
- Commissioner v. WilcoxSupreme Court of the United States · 1946
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- Commissioner v. Lane-Wells Co.Supreme Court of the United States · 1944
- Zellerbach Paper Co. v. HelveringSupreme Court of the United States · 1934
- Colony, Inc. v. CommissionerSupreme Court of the United States · 1958
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3Cited by37 opinions
- Badaracco v. CommissionerSupreme Court of the United States · 1984
- Cupp v. CommissionerUnited States Tax Court · 1975
- Hatfield v. CommissionerUnited States Tax Court · 1977
- Reiff v. CommissionerUnited States Tax Court · 1981
- White v. CommissionerUnited States Tax Court · 1979
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