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DOWELL v. COMMISSIONER

Docket No. 2150-75.

41 T.C.M. 390 (1980)

T.C. Memo. 1980-515

Alfonzo L. Dowell and Vivian T. Dowell v. Commissioner.

United States Tax Court.

Filed November 20, 1980.

Attorney(s) appearing for the Case

Stephen Jones, 1100 Broadway Tower, P.O. Box 3339, Enid, Okla., Julius M. Greisman, and Nancy S. Abramowitz, for the petitioners. William D. Brackett, for the respondent.

Memorandum Opinion

TIETJENS, Judge:

This case is on remand from the Court of Appeals for the Tenth Circuit. The circuit court, 614 F.2d 1263 (1980), reversing our decision in 68 T.C. 646 (1977), held that the filing of a nonfraudulent amended return starts the running of the statute of limitations under section 6501(a)1 and that respondent's notice of deficiency...

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