1. Home
  2. Browse Decisions
  3. U.S.
  4. 464 U.S.
  5. 464 U.S. 386 (1984)
 

BADARACCO v. COMMISSIONER

No. 82-1453.

464 U.S. 386 (1984)

104 S.Ct. 756

78 L.Ed.2d 549

BADARACCO ET AL. v. COMMISSIONER OF INTERNAL REVENUE

Supreme Court of United States.

Decided January 17, 1984

Attorney(s) appearing for the Case

Barry I. Fredericks argued the cause for petitioners in both cases and filed briefs for petitioner in No. 82-1509. John J. O'Toole and Edwin Fradkin filed a brief for petitioners in No. 82-1453.

Albert G. Lauber, Jr., argued the cause for respondents in both cases. With him on the brief were Solicitor General Lee, Assistant Attorney General Archer, Gary R. Allen, and John A. Dudeck, Jr.

JUSTICE BLACKMUN delivered the opinion of the Court.

These cases focus upon § 6501 of the Internal Revenue Code of 1954, 26 U. S. C. § 6501. Subsection (a) of that statute establishes a general 3-year period of limitations "after the return was filed" for the assessment of income and certain other federal taxes.1 Subsection (c)(1) of § 6501, however, provides an exception to the 3-year period when there is "a false or fraudulent...

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