Legal Opinion
Abigail Richlin v. Commissioner
United States Tax Court
Decided May 18, 2020No. 16301-16LUnpublished
1Opinion of the Court
T.C. Memo. 2020-60
UNITED STATES TAX COURT ABIGAIL RICHLIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16301-16L. Filed May 18, 2020. P and her late husband, M, filed a joint return for 2005 and elected to apply the overpayment shown on that return to their estimated tax for 2006. M made additional estimated payments for 2007 between June 2006 and January 2007 and also made a payment with a request for an extension of time to file a 2006 return. P and M divorced in January 2007 and M died the following August. P filed a separate return for 2006 in which she claimed…
2Cases cited15 opinions
- Securities & Exchange Commission v. Chenery Corp.Supreme Court of the United States · 1947
- Securities & Exchange Commission v. Chenery Corp.Supreme Court of the United States · 1943
- Goza v. CommissionerUnited States Tax Court · 2000
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
- Murphy v. Comm'rUnited States Tax Court · 2005
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