Opinion · Supreme Court of the United States
Kaltreider Construction, Inc. v. United States
Kaltreider Constr., Inc. v. United States, 371 U.S. 877 (1962)
- Type
- Opinion
- Court
- Supreme Court of the United States
- Jurisdiction
- Federal
- Date
- 1962-10-22
- Topic
- general
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
Citator
UpLaw has not yet analyzed Kaltreider Construction, Inc. v. United States. The absence of a flag is not a finding that it is good law.
- Cited by
- 104 opinions
C. A. 3d Cir. Certiorari denied.