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 whenPage: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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