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that these facts are analogous to the facts in Anderson v.
Commissioner, supra.
In Anderson, the U.S. Court of Appeals for the Ninth Circuit
applied the common law mailbox rule and, based on the taxpayer's
testimony, concluded that the return had been delivered. The
decision in Anderson rested on credible testimony that a return
had been mailed. After observing David and Harvey's demeanor at
trial, we conclude that their testimony on this point was not
credible. Therefore, Anderson is distinguishable, and we
conclude that petitioner did not file any returns other than the
return received by respondent on March 11, 1991.
Accordingly, we reject petitioner's contention that the
period of limitations for assessment had run prior to
respondent's issuance of the notice of deficiency.
II. The Joint Tenancy Account
Petitioner excluded from the gross estate one-half of the
value of the Joint Tenancy Account (i.e., $158,942). Section
2040(a) provides that the value of the gross estate shall include
the value of all property held in joint tenancy, except such
portion as is shown to have (1) originally belonged to the
surviving tenant and (2) never to have been received or acquired
by the surviving tenant from the decedent for less than adequate
and full consideration in money or money's worth. Petitioner
contends that half the value of the Joint Tenancy Account is, for
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