Commissioner of Internal Revenue v. Estate of Williams, 6844.
| Decision Date | 08 November 1954 |
| Docket Number | No. 6844.,6844. |
| Citation | 216 F.2d 598 |
| Parties | COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of J. B. WILLIAMS, Deceased, Tommy J. Williams and Charles J. Williams, Administrators, and Rosa Williams, Respondents. |
| Court | U.S. Court of Appeals — Fourth Circuit |
Elmer J. Kelsey, Special Asst. to the Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Hilbert P. Zarky, Special Assts. to the Atty. Gen., on brief), for petitioner.
J. Spencer Bell and Bruce Gebhardt, Charlotte, N. C. (Bell, Bradley, Gebhardt & DeLaney, Charlotte, N. C., on brief), for respondents.
Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.
This is a petition brought by the Commissioner of Internal Revenue to review a decision of the Tax Court of the United States, holding that the Commissioner's assessment of deficiencies in the taxpayers' federal income and victory taxes for 1943 and federal income taxes for 1944 and 1945 is barred by the three-year period of limitations provided by Section 275(a) of the Internal Revenue Code, 26 U.S.C.A. § 275(a). The only question that we need consider is whether the Tax Court abused its discretion by denying two motions made by the Commissioner: (1) to reopen the record for submission of further evidence; and (2) to vacate the judgment of the Tax Court.
In its petition to the Tax Court for a redetermination of the deficiencies assessed by the Commissioner for 1943, 1944 and 1945, the taxpayers alleged that these assessments were barred by the three year limitation of Section 275(a) of the Internal Revenue Code, since no notice of deficiency for these years had been mailed to the taxpayers until February 14, 1950. By his answer, the Commissioner alleged that the three year period of limitations had been extended either by the taxpayers' fraud or by the execution of valid waivers pursuant to Section 276(b) of the Internal Revenue Code, 26 U.S.C.A. § 276(b). The taxpayers' reply alleged that the 1944 and 1945 waivers were obtained by duress and that the 1943 waiver was of no effect since it was obtained more than ten months after expiration of the three-year period of limitation.
At the trial, no waivers were put into evidence by the taxpayers or by the Commissioner, and no evidence was presented by either side as to these waivers. The Tax Court held that the Commissioner had not sustained his burden of proving an extension of the period of...
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