Estate of Bartels v. Commissioner
United States Tax Court
Both parties moved for summary judgment based solely on the issue whether this Court has jurisdiction to allow, by way of equitable recoupment, an offset of a barred estate tax overpayment resulting from the deductibility of the stipulated income tax deficiency herein as a debt of the decedent, Gordon Bartels. Held, this Court has such jurisdiction. Estate of Mueller v. Commissioner, 101 T.C. 551 (1993), reaffirmed and applied.
1Opinion of the Court
OPINION
Tannenwald, Judge:
Respondent determined deficiencies in, and additions to, the decedents’ Federal income taxes as follows:
Additions to tax
Year Deficiency Sec. 6653(a)(1) Sec. 6653(a)(2) Sec. 6659
1981 $55,681 $2,784 1 $16,704
1982 60,047 3,002 1 18,041
After concessions by both parties, the issue remaining for decision is whether, under the doctrine of equitable recoupment, petitioners may offset against their Federal income tax liability an overpayment of estate tax, the claim for which is barred by the statute of limitations.
The case is before us on cross-motions for summary judgment.
All…
2Cases cited7 opinions
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
- Michael G. O'Brien v. United StatesCourt of Appeals for the Seventh Circuit · 1985
- Estate of Mueller v. Comm'rUnited States Tax Court · 1993
- United States v. Dorothy Rosa Bowcut, Etc., of the Estate of Edward Mora, DeceasedCourt of Appeals for the Ninth Circuit · 1961
- Wilmington Trust Co. v. United StatesUnited States Court of Claims · 1979
2 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Estate of Frank Branson, Deceased Mary M. March v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2001
- Estate of Branson v. CommissionerUnited States Tax Court · 1999
- Menard, Inc. v. Comm'rUnited States Tax Court · 2008
- Estate of Bartels v. CommissionerUnited States Tax Court · 1996
- Estate of Bessie I. Mueller, John S. Mueller, Personal Representative v. CommissionerUnited States Tax Court · 1996
8 more not listed; retrieve them via the Exa API.