Gill v. Commissioner

306 F.2d 902 (1962)

From our private database of 45,900+ case briefs, written and edited by humans—never with AI.

Gill v. Commissioner

United States Court of Appeals for the Fifth Circuit
306 F.2d 902 (1962)

Facts

Robert Gill (plaintiff) was the sole proprietor of a business that maintained its accounting books according to a fiscal year running from May 1 to April 30. Gill was a calendar-year taxpayer. However, Gill reported his business income on his taxes based on his business’s fiscal year. For example, on his 1949 tax return, Gill originally included the business income earned from May 1, 1948, through April 30, 1949. Later, Gill filed for a refund for the 1949 tax year, recomputing his income to exclude the business income earned in 1948. The Internal Revenue Service (IRS) (defendant) denied the refund. Gill litigated the issue, and on July 18, 1958, the United States Court of Appeals for the Fifth Circuit issued an opinion in favor of Gill, holding that his 1949 tax liability had to be computed based on amounts earned during the calendar year. The mandate giving effect to the opinion was issued on September 29, 1958. The IRS then recomputed Gill’s 1948 tax liability to include the business income that the court of appeals had ordered excluded from Gill’s 1949 income. On September 28, 1959, the IRS issued Gill a notice of deficiency based on this recomputation, citing §§ 1311–1314 of the Internal Revenue Code (code), known as the mitigation provisions, as authority to do so. Gill challenged the notice in the United States Tax Court, arguing that the mitigation provisions required the IRS to issue its notice of deficiency within one year of the Fifth Circuit’s opinion. The tax court ruled in favor of the IRS, and Gill appealed.

Rule of Law

Issue

Holding and Reasoning (Jones, J.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 741,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.

    Unlock this case briefRead our student testimonials
  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.

    Learn about our approachRead more about Quimbee

Here's why 741,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 45,900 briefs, keyed to 984 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.

Access this case brief for FREE

With a 7-day free trial membership
Here's why 741,000 law students have relied on our case briefs:
  • Reliable - written by law professors and practitioners, not other law students
  • The right length and amount of information - includes the facts, issue, rule of law, holding and reasoning, and any concurrences and dissents
  • Access in your class - works on your mobile and tablet
  • 45,900 briefs - keyed to 984 casebooks
  • Uniform format for every case brief
  • Written in plain English - not in legalese and not just repeating the court's language
  • Massive library of related video lessons - and practice questions
  • Top-notch customer support

Access this case brief for FREE

With a 7-day free trial membership