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NESMITH v. C.I.R.

No. 82-4162.

699 F.2d 712 (1983)

Robert M. NESMITH, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Fifth Circuit.

March 7, 1983.

Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Gary R. Allen, Atty., John A. Dudeck, Jr., Atty., Dept. of Justice, John H. Menzel, Director, Chief Counsel's Office, Tax Litigation Div., Dept. of Justice, Washington, D.C., for respondent-appellant.

Robert I. White, Larry A. Campagna, Houston, Tex., for petitioner-appellee.

Before WISDOM, RUBIN and TATE, Circuit Judges.

PER CURIAM:

The taxpayer claims the three-year statute of limitations of I.R.C. § 6501(a) (1976)1 began to run when he filed nonfraudulent amended income tax returns, notwithstanding the fact that his original returns were admittedly fraudulent. The Tax Court agreed. However, we interpret the statute as imposing no limitations period under such circumstances, and reverse.

Nesmith and his wife filed fraudulent joint income...

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