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other taxpayers, and (2) documents that, even if filed as tax
returns, were not tax returns of other taxpayers. Documents in
the former category have not been taken into account in
determining the amount of gross income “stated in the return”,
see, e.g., Masterson v. Commissioner, supra; Ratto v.
Commissioner, supra.
On the other hand, the second category--documents that were
not filed as tax returns of other taxpayers--have been treated as
adjuncts to and part of the taxpayers’ tax returns for purposes
of determining “the amount of gross income stated in the return”.
This approach has been applied to partnership tax returns (see,
e.g., Davenport v. Commissioner, supra), S corporation tax
returns (see, e.g., Roschuni v. Commissioner, supra), and other
documents which are not tax returns of taxpayers, see, e.g., Rose
v. Commissioner, supra.
V. Analysis
Section 6501(e) and its predecessors require omitted gross
income to be compared to gross income stated in the return. In
Green v. Commissioner, 7 T.C. 263, 277 (1946), affd. 168 F.2d 994
(6th Cir. 1948), we concluded that “‘Gross income’ has a well
established meaning in the revenue laws, denoting statutory gross
income as defined by section 22 [of the Revenue Act of 1938,
predecessor of present sec. 61].” In enacting the Internal
Revenue Code of 1954, the Congress added clause (i) to section
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