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FEHLHABER v. COMMISSIONER, I.R.S.

No. 90-5735.

954 F.2d 653 (1992)

Robert FEHLHABER, Petitioner-Appellant, v. COMMISSIONER, INTERNAL REVENUE SERVICE, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

February 24, 1992.

Attorney(s) appearing for the Case

Mitchell S. Fuerst, John S. Bohatch, Jerome S. Richman, Edward P. Guttenmacher, Miami, Fla., for petitioner-appellant.

Gary R. Allen, Janet Kay Jones, Brian C. Griffin, Ann B. Durney, U.S. Dept. of Justice, Tax Div., Washington, D.C., for respondent-appellee.

Before DUBINA, Circuit Judge, HENDERSON and CLARK, Senior Circuit Judges.

CLARK, Senior Circuit Judge:

This case presents the issue whether the limitations period for assessing a deficiency against an individual taxpayer, attributable solely to his investment in a subchapter S corporation, commences from the date the individual files his return or the subchapter S corporation files its tax return.

I.

Subchapter S of the Internal Revenue Code1 extends to certain eligible small business corporations...

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