The Commissioner has determined a deficiency in petitioner's income tax for the year 1947 of $5,366.26. The issues for decision are:
(1) Does the statute of limitations on assessment and collection begin to run on March 15 or on a prior date where the taxpayer, reporting his income on a calendar year basis, files his final income tax return prior to March 15 of the following year under the provisions
Let's get started
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.
