Estate of Smith v. Commissioner
United States Tax Court
In a prior opinion, we determined that there was a deficiency in estate tax. P filed a timely notice of appeal but did not file a bond to stay assessment or collection during the pendency of the appeal. R assessed the deficiency in estate tax, and P paid a portion of the amount assessed. The Court of Appeals reversed, vacated, and remanded for further proceedings.
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In a prior opinion, we determined that there was a deficiency in estate tax. P filed a timely notice of appeal but did not file a bond to stay assessment or collection during the pendency of the appeal. R assessed the deficiency in estate tax, and P paid a portion of the amount assessed. The Court of Appeals reversed, vacated, and remanded for further proceedings. The Court of Appeals opinion did not preclude the possibility that further proceedings in this Court might result in an estate tax deficiency in the same amount that was previously decided. P filed a Motion To Restrain Collection,…
1Opinion of the Court
OPINION
Ruwe, Judge:
This case is before the Court on the estate’s motion to restrain collection, abate assessment, and refund amounts collected by respondent. Section 7486 provides that “if the amount of the deficiency determined by the Tax Court is disallowed in whole or in part by the court of review, the amount so disallowed shall be credited or refunded to the taxpayer”. The sole issue for decision is whether the amount of the deficiency previously determined by this Court was disallowed in whole or in part by the court of review, within the meaning of section 7486,1 when the Court of…
2Cases cited12 opinions
- Cal-Maine Foods, Inc. v. CommissionerUnited States Tax Court · 1989
- Transpac Drilling Venture 1982-12, Guy J. Cutili v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1998
- Smith Ex Rel. Estate of Smith v. CommissionerCourt of Appeals for the Fifth Circuit · 1999
- Estate of Smith v. CommissionerUnited States Tax Court · 1997
- John J. Tyne, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1967
7 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Estate of Smith v. Comm'rUnited States Tax Court · 2004
- Estate of Algerine Allen Smith v. CommissionerUnited States Tax Court · 2000
- Estate of Algerine Allen Smith, James Allen Smith v. CommissionerUnited States Tax Court · 2004
- Estate of Smith v. Comm'rUnited States Tax Court · 2004
- Estate of Smith v. Comm'rUnited States Tax Court · 2004
1 more not listed; retrieve them via the Exa API.