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CORY v. COMMISSIONER OF INTERNAL REVENUE

No. 61, Docket 25192.

261 F.2d 702 (1958)

Daniel M. CORY and Margot Cory, his wife, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided December 1, 1958.

Attorney(s) appearing for the Case

Watson Washburn, New York City, for petitioners.

Morton K. Rothschild, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson, I. Henry Kutz, and George F. Lynch, Attys., Dept of Justice, Washington, D. C., on the brief), for respondent.

Before CLARK, Chief Judge, WATERMAN, Circuit Judge, and GALSTON, District Judge.

CLARK, Chief Judge.

On this review of a Tax Court decision finding a deficiency of $15,204.97 in their income tax for 1945, petitioners rely on the statute of limitations. Although the notice of deficiency was issued December 20, 1956 — more than ten years after the return was filed — the Tax Court found the assessment timely under I.R.C.1954, §§ 1311-1314, 26 U.S.C. §§ 1311-1314, which under stated conditions allow an additional...

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