Unvert v. Commissioner
United States Court of Appeals for the Ninth Circuit
656 F.2d 483 (1981)
Relevant factsFree
Allen Unvert (plaintiff) incorrectly deducted an interest payment from his 1969 income and then, in 1972 -- after the statute of limitations to amend his 1969 return had passed -- received a refund of that same interest payment, which he did not report as gross income. The commissioner of internal revenue (defendant) issued a deficiency notice, and after the tax court ruled for the commissioner, Unvert appealed.
IssueFree
Whether, if an erroneous tax deduction is not corrected within the statute of limitations, the taxpayer's recovery of the erroneous payment must be included in his gross income.