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Legislation and Regulation Keyed to Eskridge, 1st Ed.
United States v. Home Concrete & Supply, LLC
Citation:
566 U.S. 478, 132 S.Ct. 1836, 182 L.Ed.2d 746 (2012)Facts
The respondent taxpayers filed their relevant tax returns in April 2000. In these returns, they overstated the basis of certain property they had sold, which resulted in an understatement of the gross income they received from the sale. This understatement exceeded the 25% threshold specified in the statute. The Commissioner of Internal Revenue asserted the relevant deficiency within the extended six-year limitations period but outside the standard three-year period. The taxpayers challenged the assessment, arguing that an overstatement of basis did not constitute an “omission from gross income” that would trigger the extended limitations period under §6501(e)(1)(A). The Government contended that the Treasury Department’s 2010 regulation, which interpreted the statute to include basis overstatements as omissions from gross income, should be given deference under Chevron.
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