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BADARACCO v. COMMISSIONER

No. 82-1453.

464 U.S. 386 (1984)

BADARACCO ET AL. v. COMMISSIONER OF INTERNAL REVENUE

Supreme Court of United States.

Decided January 17, 1984

Attorney(s) appearing for the Case

Barry I. Fredericks argued the cause for petitioners in both cases and filed briefs for petitioner in No. 82-1509. John J. O'Toole and Edwin Fradkin filed a brief for petitioners in No. 82-1453.

Albert G. Lauber, Jr., argued the cause for respondents in both cases. With him on the brief were Solicitor General Lee, Assistant Attorney General Archer, Gary R. Allen, and John A. Dudeck, Jr.

JUSTICE BLACKMUN delivered the opinion of the Court.

These cases focus upon § 6501 of the Internal Revenue Code of 1954, 26 U. S. C. § 6501. Subsection (a) of that statute establishes a general 3-year period of limitations "after the return was filed" for the assessment of income and certain other federal taxes.1 Subsection (c)(1) of § 6501, however, provides an exception to the 3-year period when there is "a false or fraudulent...

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