Bachner v. Commissioner
United States Tax Court
P's employer withheld tax from his wages for 1984. P filed a timely 1984 return reporting no tax liability and claiming a refund for the withheld tax. No tax has ever been assessed or refunded for 1984. R issued a notice of deficiency after the expiration of the period of limitations. Assessment of any tax against P for 1984 is now barred. P claims that the entire amount of withheld tax is an overpayment within the meaning of sec. 6512(b), I.R.C.
Read the full summary
P's employer withheld tax from his wages for 1984. P filed a timely 1984 return reporting no tax liability and claiming a refund for the withheld tax. No tax has ever been assessed or refunded for 1984. R issued a notice of deficiency after the expiration of the period of limitations. Assessment of any tax against P for 1984 is now barred. P claims that the entire amount of withheld tax is an overpayment within the meaning of sec. 6512(b), I.R.C. R maintains that any overpayment is limited to the amount by which the withheld tax exceeds the amount of tax which might have been properly…
1Opinion of the Court
RONALD C. BACHNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bachner v. Commissioner
Tax Ct. Dkt. No. 27019-92
United States Tax Court
109 T.C. 125; 1997 U.S. Tax Ct. LEXIS 58; 109 T.C. No. 7;
September 24, 1997, Filed
Decision will be entered under Rule 155.
P's employer withheld tax from his wages for 1984. P filed a timely 1984 return reporting no tax liability and claiming a refund for the withheld tax. No tax has ever been assessed or refunded for 1984. R issued a notice of deficiency after the expiration of the period of limitations. Assessment of any tax against P for 1984 is…
2Cases cited22 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- United States v. DalmSupreme Court of the United States · 1990
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Stone v. WhiteSupreme Court of the United States · 1937
- Beard v. Comm'rUnited States Tax Court · 1984
17 more not listed; retrieve them via the Exa API.