Legal Opinion
Badaracco v. Commissioner
Supreme Court of the United States
Decided January 17, 1984No. 82-1453PublishedCited by 570 opinions
1Opinion of the CourtJustice Blackmun
These cases focus upon §6501 of the Internal Revenue Code of 1954, 26 U. S. C. § 6501. Subsection (a) of that statute establishes a general 3-year period of limitations “after the return was filed” for the assessment of income and certain other federal taxes.1 Subsection (c)(1) of §6501, however, provides an exception to the 3-year period when there is “a false or fraudulent return with the intent to evade tax.” The tax then may be assessed “at any time.”2
The issue before us is the proper application of §§ 6501(a) and (c)(1) to the situation where a taxpayer files a false or fraudulent return…
2Cases cited24 opinions
- Tennessee Valley Authority v. HillSupreme Court of the United States · 1978
- United States v. SummerlinSupreme Court of the United States · 1940
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- Espinoza v. CommissionerUnited States Tax Court · 1982
- E. I. Dupont De Nemours & Co. v. DavisSupreme Court of the United States · 1924
19 more not listed; retrieve them via the Exa API.
3Cited by570 opinions
- Burrage v. United StatesSupreme Court of the United States · 2014
- John Angus Wright v. Sec. For the Dept. of Correc.Court of Appeals for the Eleventh Circuit · 2002
- Harris v. GarnerCourt of Appeals for the Eleventh Circuit · 2000
- Jove Engineering, Inc. v. Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1996
- Commissioner v. LundySupreme Court of the United States · 1996
565 more not listed; retrieve them via the Exa API.