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HOTEL EQUITIES CORP. v. C. I. R.

No. 76-1584.

546 F.2d 725 (1976)

HOTEL EQUITIES CORPORATION, Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Seventh Circuit.

Decided December 8, 1976.

Attorney(s) appearing for the Case

Scott P. Crampton, Asst. Atty. Gen., Francis J. Gould, Atty., Tax Div., Dept. of Justice, Washington, D. C., Meade Whitaker, Washington, D. C., for appellant.

Burton W. Kanter, Alan F. Segal, Chicago, Ill., for appellee.

Before HASTINGS, Senior Circuit Judge, MOORE, Senior Circuit Judge, and SPRECHER, Circuit Judge.

SPRECHER, Circuit Judge.

The sole issue on this appeal is whether Section 7502 of the Internal Revenue Code of 19541 (hereinafter referred to as the Code) defines the time when a tax return is "filed" for purposes of Section 6501(a) of the Code.

I

The pertinent facts, which are undisputed for purposes of this appeal, are briefly stated. The tax return of Hotel Equities Corporation (hereinafter referred to as the taxpayer...

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