Legal Opinion
Estate of Kappel v. Commissioner
Court of Appeals for the Third Circuit
Decided February 4, 1980No. 78-2148PublishedCited by 2 opinions
1Opinion of the Court
OPINION OF THE COURT
GIBBONS, Circuit Judge.
This appeal by taxpayers from a decision of the Tax Court requires consideration of the interrelationship between the limitation on assessment and collection of tax in 26 U.S.C. § 6501 (1976) and the mitigation and adjustment provisions of the Internal Revenue Code, 26 U.S.C. §§ 1311-1314 (1976), dealing with maintenance of inconsistent positions. Specifically, we must determine whether, when a taxpayer makes an overpayment of taxes in one year the Commissioner can make an assessment of taxes for a year which was already time-barred at the time the…
2Cases cited14 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- A. H. Karpe v. The United States. The United States (Cross-Complainant) v. Birda M. Viera (Cross-Defendant)United States Court of Claims · 1964
- Daniel M. Cory and Margot Cory, His Wife v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
- Cory v. CommissionerUnited States Tax Court · 1958
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3Cited by2 opinions
- Fruit of the Loom v. CommissionerUnited States Tax Court · 1994
- Estate Of William J. KappelCourt of Appeals for the Third Circuit · 1980