Badaracco et al. v. Commissioner of Internal Revenue

Decided January 17, 1984. Harry Andrew Blackmun delivered the opinion of the Court.

Docket 82-1453 · 464 U.S. 386 (1984) · Cited 651 times

Holding

Where a taxpayer files a false or fraudulent return but later files a nonfraudulent amended return, 6501(c)(1) applies and a tax may be assessed "at any time," regardless of whether or not more than three years have expired since the filing of the amended return.

The Court’s statement of the holding, from the opinion’s syllabus. The syllabus is prepared by the Reporter of Decisions and is not part of the opinion of the Court — read the official opinion for authority.

How the Justices voted

Decided 8–1.

“Concurring” means agreeing with the outcome; any split shown is the Court’s judgment, not each Justice’s reasoning. Source: the Supreme Court Database (Spaeth et al.), Washington University.

Precedents cited

Supreme Court decisions this opinion relies on, ordered by how often it cites each. Cases in our collection link through; others are named.

• Zellerbach Paper Co. v. Helvering · 293 U.S. 172 (1934)
• E. I. Dupont De Nemours & Co. v. Davis · 264 U.S. 456 (1924)
• Tennessee Valley Authority v. Hill · 437 U.S. 153 (1978)
• United States v. LaSalle National Bank · 437 U.S. 298 (1978)
• United States v. Summerlin · 310 U.S. 414 (1940)
• Rothensies v. Electric Storage Battery Co. · 329 U.S. 296 (1946)
• Florsheim Brothers Drygoods Co. v. United States · 280 U.S. 453 (1930)
• Commissioner v. Lane-Wells Co. · 321 U.S. 219 (1944)
• Colony, Inc. v. Commissioner · 357 U.S. 28 (1958)
• Lucas v. Pilliod Lumber Co. · 281 U.S. 245 (1930)
• Germantown Trust Co. v. Commissioner · 309 U.S. 304 (1940)
• Hillsboro National Bank v. Commissioner · 460 U.S. 370 (1983)
• United States v. Habig · 390 U.S. 222 (1968)

Cited by

Later Supreme Court opinions in our collection that cite this case.

• Burrage v. United States · 571 U.S. 204 (2014)
• Commissioner v. Lundy · 516 U.S. 235 (1996)
• Bufferd v. Commissioner · 506 U.S. 523 (1993)
• Missouri v. Jenkins Ex Rel. Agyei · 491 U.S. 274 (1989)
• O'Gilvie v. United States · 519 U.S. 79 (1996)

Official text

Read the official opinion (U.S. Reports, govinfo.gov)

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Source: Supreme Court of the United States, slip opinions (1984). Citation count from the Free Law Project’s CourtListener bulk data. Data last verified 2026-07-03. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).