1. Home
  2. Browse Decisions
  3. S.Ct.
  4. 132 S.Ct.
  5. 132 S.Ct. 1836 (2012)
 

U.S. v. HOME CONCRETE & SUPPLY, LLC

No. 11-139.

132 S.Ct. 1836 (2012)

182 L.Ed.2d 746

UNITED STATES, Petitioner, v. HOME CONCRETE & SUPPLY, LLC, et al.

Supreme Court of United States.

Decided April 25, 2012.

Attorney(s) appearing for the Case

Malcolm L. Stewart, Washington, DC, for Petitioner.

Gregory G. Garre, Washington, DC, for Respondent.

Richard T. Rice, Counsel of Record, C. Mark Wiley, Michael R. Cashin, Robert T. Numbers II, Womble Carlyle, Sandridge & Rice LLP, Winston-Salem, NC, Gregory G. Garre, J. Scott Ballenger, Lori Alvino McGill, Latham & Watkins LLP, Washington, DC, Roger J. Jones, Andrew R. Roberson, Latham & Watkins LLP, Chicago, IL, for Respondents.

Donald B. Verrilli, Jr., Solicitor General, Counsel of Record, Tamara W. Ashford, Deputy Assistant Attorney General, Malcolm L. Stewart, Deputy Solicitor General, Jeffrey B. Wall, Assistant to the Solicitor General, Gilbert S. Rothenberg, Michael J. Haungs, Joan I. Oppenheimer, Attorneys, Department of Justice, Washington, DC, for the United States.

Justice BREYER delivered the opinion of the Court, except as to Part IV-C.

Ordinarily, the Government must assess a deficiency against a taxpayer within "3 years after the return was filed." 26 U.S.C. § 6501(a) (2000 ed.). The 3-year period is extended to 6 years, however, when a taxpayer "omits from gross income an amount properly includible therein which is in excess of 25 percent of the amount of gross income stated in the return." § 6501(e)(1...

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