1. Home
  2. Browse Decisions
  3. T.C.
  4. 20 T.C.
  5. 20 T.C. 495 (1953)
 

BRENNEN v. COMMISSIONER

Docket No. 39129.

20 T.C. 495 (1953)

JAMES BRENNEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 28, 1953.

Attorney(s) appearing for the Case

DeWitt Williams, Esq., for the petitioner.

Douglas L. Barnes, Esq., and John D. Picco, Esq., for the respondent.

OPINION.

TIETJENS, Judge:

The respondent determined a deficiency in income tax for the year 1945 in the amount of $8,878.57. This determination was made after the 3-year statute of limitations for assessment, prescribed by section 275 (a) of the Internal Revenue Code, had run. The respondent relies on section 3801 of the Code as his authority for determining the deficiency.

All of the facts have been stipulated and are so found. Those material...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases