R and J Partners, et al. v. Comr., 441 Fed. Appx. 271 (5th Cir. 2011)

(overstatement of basis does not constitute an omission from gross income; six-year statute of limitations for assessment specified in I.R.C. Sec. 6501(e)(1)(A) not triggered; opinion follows court's prior holding in Burks v. United States, 633 F.3d 347 (5th Cir. 2011)).