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KOCH v. ALEXANDER

No. 76-1925.

561 F.2d 1115 (1977)

Robert F. KOCH and Evelyn C. Koch, Appellants, v. Donald C. ALEXANDER, Commissioner of Internal Revenue, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided August 16, 1977.

Attorney(s) appearing for the Case

J. Robert Walsh, Bethesda, Md., for appellants.

John G. Manning, Atty., Tax Div., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews and Richard Farber, Attys., Tax Div., Dept. of Justice, Washington, D. C., Jervis S. Finney, U. S. Atty., Baltimore, Md., on brief), for appellee.

Before CRAVEN and WIDENER, Circuit Judges, and WILLIAMS, District Judge.

PER CURIAM:

The issue in this appeal is whether the filing of an amended income tax return revealing zero tax liability (after first filing a return showing liability in excess of $20,000) renders the amount of tax disclosed in the taxpayer's original return, and previously assessed by IRS, a "deficiency" as defined by IRC § 6211,1 and incorporated into § 6213(a).2 26 U.S.C. §§ 6211, 6213...

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