COLLINS v. COMMISSIONER

Docket No. 2794-64.

24 T.C.M. 1738 (1965)

T.C. Memo. 1965-311

Leland S. Collins and Serelda W. Collins v. Commissioner.

United States Tax Court.

Filed December 2, 1965.


Attorney(s) appearing for the Case

John Kennedy Lynch, 907 The East Ohio Bldg., Cleveland, Ohio., for the petitioners. Gordon B. Cutler, for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

The respondent determined a deficiency in income tax for the taxable year 1957, in the amount of $7,811. The issue is whether determination of a deficiency in income tax for 1957 is barred by the 3-year statute of limitations prescribed in section 6501(a), 1954 Code. The respondent determined that one of the petitioners realized additional income of $14,900 in 1957 and, therefore, gross income for 1957...

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