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GREEN v. C.I.R.

Nos. 90-4629 to 90-4632, 90-4847 to 90-4853, 90-4881 and 91-4497.

963 F.2d 783 (1992)

Charles T. GREEN and Kay E. Green, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Robert WHITE and Jean R. White, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Robert WHITE and Jean R. White, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Gene C. ELKINS and Louise Elkins, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. R. Talley and Carolyn MELTON, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Norman C. WAY and Mary K. Way, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Bobby L. and Ramona A. DAVIS, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. James R. and Elizabeth J. GRAVES, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Don C. and Audrey N. QUAST, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Elizabeth C. MAYFIELD, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Jack E. and Jeanne BLANCO, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Mike and Sandra Ann KANE, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Martin BRODY and Jerrilyn Brody, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

June 22, 1992.

Attorney(s) appearing for the Case

Shelley Cashion, Robert I. White, Chamberlain, Hrdlicka, White, Johnson & Williams, Houston, Tex., for petitioners-appellants.

Teresa T. Milton, Gary R. Allen, Gayle P. Miller, Janet K. Jones, Chief, Appellate Section, Shirley D. Peterson, Asst. Atty. Gen., Dept. of Justice, Tax Div., Abraham N.M. Shashy, Jr., Peter K. Scott, Chief Counsel, I.R.S., Washington, D.C., Janet Balboni, Office of Dist. Counsel, Houston, Tex., for respondent-appellee.

Before GOLDBERG, DUHÉ, and BARKSDALE, Circuit Judges.

GOLDBERG, Circuit Judge:

The statute of limitations in section 6501 of the Internal Revenue Code declares that "the amount of any tax imposed by this title shall be assessed within 3 years after the return was filed." 26 U.S.C. § 6501(a).1 A Subchapter S corporation makes a return for a taxable year and, more than three years after the S corporation files its return, the Commissioner of Internal Revenue seeks to assess a deficiency...

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