PERKINS v. COMMISSIONER OF INTERNAL REVENUE, 36 T.C. 313 (1961) JOHN HAMILTON PERKINS AND VIRGINIA M. PERKINS, PETITIONERS, v.COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Docket No. 78070.United States Tax Court. Filed May 19, 1961. 1. Held, that pursuant to sections 1311-1315 of the 1954 Code (pertaining to mitigation of effect of limitations on assessment and collection […]
