- 33 -
* * * * * * *
We, therefore, sustain respondent’s determination as
modified by the stipulation of the parties filed in this
case for the years 1961, 1962, and 1963 but hold that the
assessment or collection of any deficiency against
petitioner is barred by the statute of limitations for the
years 1958, 1959, and 1960.
In Estate of Klein v. Commissioner, 63 T.C. 585 (1975),
affd. 537 F.2d 701 (2d Cir. 1976), we were called upon to
determine the meaning of “the amount of gross income stated in
the return”, within the meaning of section 6013(e)(1)(A),
relating to relief from joint liability, as that provision
applied to 1955. See 63 T.C. at 589. Relying in part on section
6013(e)(2)(B), we held that the quoted phrase in section
6013(e)(1)(A) must be given the same meaning that it has in
section 6501(e)(1)(A), and that under the latter provision--
the only way “the amount of gross income stated in the
return” can be determined, where a partner of a partnership
which has filed a return is concerned, is to consider the
partnership return together with the individual return in
determining “the total gross income stated in the return” of
the individual partner. Genevieve B. Walker, 46 T.C. 630
(1966). See Nadine I. Davenport, 48 T.C. 921, 928 (1967);
accord, Elliott J. Roschuni, 44 T.C. 80 (1965), and Jack
Rose, 24 T.C. 755 (1955). Cf. sec. 702(c); sec. 1.702-
1(c)(2), Income Tax Regs. [Estate of Klein v. Commissioner,
63 T.C. at 590-591.]
As a result, we held, for the Commissioner, that--
the partnership return, must be read as an adjunct with the
individual partner’s return in determining the total gross
income stated in the individual’s return. Indeed, that
determination with respect to partnerships arose from the
gloss upon the section by the decided cases, compare L.
Glenn Switzer, 20 T.C. 759 (1953), with Genevieve B. Walker,
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