Estate of Roski v. Comm'r
United States Tax Court
The estate elected to pay its tax in installments under sec. 6166(a)(1), I.R.C. (the election). R informed the estate that it would have to secure a bond equal to twice the amount of tax deferred or provide a special lien under sec. 6324A, I.R.C. (special lien), in order to qualify for the election. R's requirement was based on a recent decision by R to make a bond or a special lien a prerequisite of the election in all cases.
Read the full summary
The estate elected to pay its tax in installments under sec. 6166(a)(1), I.R.C. (the election). R informed the estate that it would have to secure a bond equal to twice the amount of tax deferred or provide a special lien under sec. 6324A, I.R.C. (special lien), in order to qualify for the election. R's requirement was based on a recent decision by R to make a bond or a special lien a prerequisite of the election in all cases. The estate sent R a detailed letter enumerating reasons why it was impracticable for the estate to secure a bond or a special lien and requested that R exercise his…
1Opinion of the Court
OPINION
Goeke, Judge:
This matter is before the Court on the parties’ cross-motions for summary judgment under Rules 121(a) and 217(b)(2).1
Respondent issued a notice of determination denying the Estate of Edward P. Roski (the estate) the election to pay Federal estate tax in installments under section 6166. The issues before us are: (1) Whether this Court’s jurisdiction under section 7479 includes reviewing respondent’s determination, which was based upon his imposition of a security requirement, that an election may not be made under section 6166; and (2) whether respondent abused his…
2Cases cited25 opinions
- Citizens to Preserve Overton Park, Inc. v. VolpeSupreme Court of the United States · 1971
- Abbott Laboratories v. GardnerSupreme Court of the United States · 1967
- United States Ex Rel. Accardi v. ShaughnessySupreme Court of the United States · 1954
- General Electric Co. v. GilbertSupreme Court of the United States · 1976
- Watt v. AlaskaSupreme Court of the United States · 1981
20 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Lantz v. Comm'rUnited States Tax Court · 2009
- Corbalis v. Comm'rUnited States Tax Court · 2014
- Estate of Adell v. Comm'rUnited States Tax Court · 2013
- RSW Enterprises, Inc. v. CommissionerUnited States Tax Court · 2014
- United States v. JohnsonDistrict Court, D. Utah · 2016
12 more not listed; retrieve them via the Exa API.