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LAWRENCE v. COMMISSIONER OF INTERNAL REVENUE

No. 15532.

258 F.2d 562 (1958)

Arthur L. LAWRENCE and Alma P. Lawrence, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

June 25, 1958.

Attorney(s) appearing for the Case

Little, LeSourd, Palmer, Scott & Slemmons, Brockman Adams, Max D. Crittenden, Seattle, Wash., for petitioners.

Charles K. Rice, Asst. Atty. Gen., Grant W. Wiprud, Lee A. Jackson, David O. Walter, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before POPE and CHAMBERS, Circuit Judges, and SOLOMON, District Judge.

PER CURIAM.

When a taxpayer has made a full disclosure of his "position" with respect to his gross income on his income tax return (a disclosure that would arrest the attention of the Internal Revenue Service upon its examination of the return), but has not "included" the amount involved as taxable, is the Collector of Internal Revenue subject to the ordinary three year limitation of § 275(a)1 or to the special five year statute,...

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