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ESTATE OF CAPORELLA

No. 86-5372.

817 F.2d 706 (1987)

ESTATE OF Joseph CAPORELLA, Deceased. Nick A. CAPORELLA, Personal Representative, and Jean Caporella, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Eleventh Circuit.

May 26, 1987.

Attorney(s) appearing for the Case

Theodore F. Brill, Miami, Fla., for petitioners.

Michael L. Paup, Chief, Appellate Section, Tax Division, U.S. Dept. of Justice, Richard Farber, John A. Dudeck, Jr., Washington, D.C., Roger M. Olsen, Asst. Atty. Gen., William F. Nelson, Chief Counsel, I.R.S., Washington, D.C., for respondent.

Before KRAVITCH and HATCHETT, Circuit Judges, and MORGAN, Senior Circuit Judge.

MORGAN, Senior Circuit Judge:

Petitioners appeal the tax court's denial of their petition for a redetermination of deficiencies, and its findings that said deficiencies were not untimely assessed under the applicable statute of limitations. The sole issue involved is whether the period for assessing a deficiency against the Caporellas for 1976 expired prior to the date on which the Commissioner issued the notice of deficiency. Resolution of this issue depends upon...

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