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various “items,” it most likely means that gross income from a
particular source, such as a pension, is incorrectly reported
(either by virtue of understatement or omission) on the return.
The other statements of legislative purpose cited by the dissent
evince no clear consensus about any other standard of general
applicability and dictate no contrary result.
Here the question is whether Mrs. Cheshire had actual
knowledge of the gross income from the pension that gave rise to
the deficiency. Clearly she did. Whether she believed the pension
proceeds distribution was nontaxable in whole or part on the ground
that it was used to pay down a mortgage or under some other
mistaken theory is immaterial.
WHALEN, HALPERN, LARO, FOLEY, and VASQUEZ, JJ., agree with
this concurring opinion.
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