Kaltreider Construction, Inc. v. United States

How later courts describe this case

• stating that “[a]ll taxpayers, ... by failure to keep records of their income assume the hazard that they may be called upon to pay a tax based on an income which cannot be determined to a certainty.”
• three year period of limitation for filing refund claim is not altered by the filing of an amended return
• the first return must be complete and meet the statutory requirements; the statute of limitations will begin to run only upon the filing of a proper return