Bruce L. Brosi - Page 1

                                   120 T.C. No. 2                                     

                               UNITED STATES TAX COURT                                

                            BRUCE L. BROSI, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 6855-01.              Filed January 13, 2003.               

                    On Feb. 26, 2001, R issued P a notice of                          
               deficiency for the taxable year 1996.  On May 22, 2001,                
               P mailed his petition to the Court.  On July 18, 2002,                 
               P filed his 1996 Federal income tax return.  P’s tax                   
               withholdings for the taxable year 1996 exceeded his tax                
               liability.  R moved for summary judgment on the sole                   
               issue of whether P is entitled to a refund of overpaid                 
               1996 taxes arguing that P did not claim the refund                     
               within the period of limitations provided in sec. 6511,                
               I.R.C.  P opposed the motion on the basis that the                     
               running of the period of limitations was suspended                     
               pursuant to sec. 6511(h), I.R.C., because he was under                 
               an alleged “financial disability” during the period at                 
               issue.  P’s alleged “financial disability” is based                    
               solely upon his alleged care-giving activities for his                 
               mother and his simultaneous employment as a commercial                 
               airline pilot.                                                         
                    Held:  Sec. 6511(h), I.R.C., provides for the                     
               suspension of the running of the periods of limitation                 
               with respect to an individual during any period when                   

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