Jarvis v. Commissioner
United States Tax Court
Held: Petitioners' consent to extend the statute of limitations was not secured under duress. Heldfurther: Respondent's determination on the substantive issues herein is sustained in view of petitioners' failure in their petition to assign error to respondent's adjustments and the failure to allege facts supporting their objections thereto.
1Opinion of the Court
J. PITTS JARVIS, JR. AND MARGUERITE F. JARVIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Jarvis v. Commissioner
Docket No. 11194-77.
United States Tax Court
T.C. Memo 1980-381; 1980 Tax Ct. Memo LEXIS 207; 40 T.C.M. (CCH) 1225; T.C.M. (RIA) 80381;
September 15, 1980, Filed
Held: Petitioners' consent to extend the statute of limitations was not secured under duress. Heldfurther: Respondent's determination on the substantive issues herein is sustained in view of petitioners' failure in their petition to assign error to respondent's adjustments and the failure to allege facts…
2Cases cited7 opinions
- Burnet v. Chicago Railway Equipment Co.Supreme Court of the United States · 1931
- Concrete Engineering Co. v. Commissioner of Int. Rev.Court of Appeals for the Eighth Circuit · 1932
- Klein v. CommissionerUnited States Tax Court · 1965
- Crown Willamette Paper Co. v. McLaughlinCourt of Appeals for the Ninth Circuit · 1936
- Diescher v. CommissionerUnited States Board of Tax Appeals · 1929
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- United States v. Toyota of VisaliaDistrict Court, E.D. California · 1991
- Hall v. Comm'rUnited States Tax Court · 2013