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(1951), and Columbia River Orchards, Inc. v. Commissioner, 15
T.C. 253 (1950), involved situations where the Commissioner
actually determined deficiencies for the wrong taxable years. In
Century Data Sys. Inc. and Atlas Oil, the Commissioner used
fiscal years instead of the appropriate calendar years to
calculate the deficiency. Similarly, in Columbia River Orchards,
the deficiency was calculated and asserted for a short calendar
year because the Commissioner had incorrectly believed the
corporate taxpayer had liquidated. In these cases, the
deficiency calculations “necessarily omitted items of income and
deduction of the correct taxable year and * * *[or had] included
other items which properly belong in another taxable year.”
Century Data Sys. Inc. v. Commissioner, supra at 534-535.
In the case before us, respondent made calculations and
determined a deficiency for the correct taxable year, calendar
year 1996. The distinguishable facts in Century Data Sys. Inc.,
Atlas Oil, and Columbia River Orchards do not require us to reach
the same result we reached in those cases as petitioner would
like.
We are likewise not persuaded by petitioner’s reliance on
comments made in Burford v. Commissioner, 76 T.C. 96 (1981),
affd. without published opinion 786 F.2d 1151 (4th Cir. 1986),
and Sanderling, Inc. v. Commissioner, 571 F.2d 174 (3d Cir.
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