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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