Risman v. Commissioner
United States Tax Court
Held: On the facts of this case, petitioners' remittance accompanying a Form 4868 for 1981 is deemed to be a deposit, not a payment of tax.
1Opinion of the Court
Swift, Judge:
Respondent determined deficiencies in petitioners’ joint Federal income taxes and additions to tax as follows:
Additions to tax
Sec. Year Deficiency 6651(a)(1) Sec. Sec. Sec. 6653(a)(1) 6653(a)(2) 6654(a)
1981 $211,291 $49,894 $10,629 1
1982 222,519 55,630 11,126 1 $21,620
1983 162,924 40,731 8,146 1 9,942
1984 611,202 152,801 30,560 1 38,393
1985 387,695 88,174 19,385 1 22,216
After various concessions, the sole issue remaining for decision is the point in time at which a $25,000 remittance that petitioners made to respondent on April 15, 1982, is to be treated as a “payment” of taxes.…
2Cases cited16 opinions
- Rosenman v. United StatesSupreme Court of the United States · 1945
- Crocker v. CommissionerUnited States Tax Court · 1989
- Arthur C. Ewing A/K/A A. Clifford Ewing Maxine H. Ewing v. United StatesCourt of Appeals for the Fourth Circuit · 1990
- Busser v. United StatesCourt of Appeals for the Third Circuit · 1942
- Francis H. Ameel, Administrator D.B.N. Estate of Mary E. Ameel v. United StatesCourt of Appeals for the Sixth Circuit · 1970
11 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Matthew M. Devich and Irma M. Devich v. United StatesCourt of Appeals for the Tenth Circuit · 1994
- John A. Gabelman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1996
- Troy W. Ott v. United StatesCourt of Appeals for the Ninth Circuit · 1998
- Deaton v. CommissionerCourt of Appeals for the Fifth Circuit · 2006
- Brockamp v. United StatesDistrict Court, C.D. California · 1994
18 more not listed; retrieve them via the Exa API.