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CORBETT v. COMMISSIONER

Docket Nos. 71992, 71993.

41 T.C. 96 (1963)

DONALD G. CORBETT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT DONALD G. CORBETT, AS SOLE DEVISEE AND LEGATEE UNDER THE WILL OF GEORGIA C. CORBETT, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 25, 1963.

Attorney(s) appearing for the Case

Francis J. Butler, for the petitioners.

Norman H. McNeil, for the respondent.

The Commissioner, on November 25, 1957, determined additions to 1945 income tax in the amount of $1,080 each against Donald G. and Georgia C. Corbett pursuant to section 294 (d) (1) (B) of the Internal Revenue Code of 1939. The question is whether the 1945 returns filed by them were false or fraudulent with intent to evade tax, section 276 (a), so as to render timely the Commissioner's determinations, which would otherwise have been barred by limitations.

FINDINGS...

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