Court Opinion

ID: 9421422
Source: CourtListenerOpinion
Date Created: 2023-08-02 22:58:13.80936+00
Date Added: 2024-06-11T17:18:43.949867
License: Public Domain

Mr. Justice Burton,
whom Mr. Justice Clark joins,
concurring in part and dissenting in part.
I join in the Court’s opinion insofar as it holds (a) that the Commissioner did not abuse his discretion under § 3791 (b) of the Internal Revenue Code of 1939 when, in 1946, he revoked previous rulings exempting petitioner from federal income taxes and directed petitioner to file returns for 1943 and 1944, and (b) that assessment of deficiencies for those years was not barred by the statute of limitations. However, for the reasons stated by Mr. Justice Harlan, I dissent from the Court’s holding that the Commissioner acted within his discretion under § 41 of the Internal Revenue Code of 1939 when he determined, in reliance upon the “claim of right” doctrine, that petitioner’s method of accounting for prepaid membership dues did not clearly reflect its income.