United States v. Home Concrete & Supply, LLC
Holding
Section 6501(e)(1)(A) of the Internal Revenue Code, which extends the limitations period for the government to assess a deficiency against a taxpayer, does not apply when a taxpayer overstates the basis in property that he has sold, thereby understating the gain received from the sale.
Merits Briefs for the Petitioner
Merits Briefs for the Respondents
Amicus Briefs in Support of the Respondents
- Brief of American College of” Tax Counsel
- Brief of Grapevine Imports LTD.
- Brief of Daniel S. Burks and Reynolds Properties, L.P.
- Brief for Bausch & Lomb Incorporated
- Brief for National Association of Home Builders
- Brief for National Federation of Independent Business Small Business Legal Center and Cato Institute
- Brief for Utam, Ltd. and DSDBL, Ltd.
- Brief for the Government of the United States Virgin Islands”
- Brief for Professor Kristin Hickman
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Recommended Citation: United States v. Home Concrete & Supply, LLC, SCOTUSblog, https://www.scotusblog.com/cases/united-states-v-home-concrete-supply-llc/