Chatterji v. Commissioner
United States Tax Court
Petitioner's employer erroneously withheld Federal Insurance Contributions Act (FICA) taxes from his wages for the period Jan. 1, 1965, to Oct. 1, 1965. When respondent issued a notice of deficiency to petitioner for the taxable year 1965 with respect to other items in controversy, petitioner did not dispute the deficiency but pleaded that he was entitled to credit the amount of erroneously withheld FICA taxes against the deficiency.
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Petitioner's employer erroneously withheld Federal Insurance Contributions Act (FICA) taxes from his wages for the period Jan. 1, 1965, to Oct. 1, 1965. When respondent issued a notice of deficiency to petitioner for the taxable year 1965 with respect to other items in controversy, petitioner did not dispute the deficiency but pleaded that he was entitled to credit the amount of erroneously withheld FICA taxes against the deficiency. Respondent filed a motion to strike those paragraphs of the petition dealing with FICA taxes. Held, that respondent's motion is granted since the Tax Court's…
1Opinion of the Court
OPINION
Withey, Judge:
The respondent determined a deficiency in the income tax of petitioner for the year 1965 in the amount of $269.69.
Petitioner’s employer, A. D. Little, Inc., erroneously withheld FICA taxes from petitioner’s wages for the quarters prior to October 1, 1965. When respondent issued a notice of deficiency to petitioner in tho amount of $269.69 for the taxable year 1965, petitioner did not dispute the deficiency but pleaded that he was entitled to credit the amount of erroneously withheld FICA taxes in the amount of $174 against tbe deficiency. Respondent timely filed a motion…
2Cases cited8 opinions
- Helvering v. DavisSupreme Court of the United States · 1937
- Palmer v. CommissionerUnited States Tax Court · 1969
- Cain v. United StatesCourt of Appeals for the Fifth Circuit · 1954
- Philbin v. CommissionerUnited States Tax Court · 1956
- Frankenstein v. CommissionerUnited States Tax Court · 1958
3 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Menard, Inc. v. Comm'rUnited States Tax Court · 2008
- Baitis v. Department of Revenue of StateMontana Supreme Court · 2004
- Reid & Reid, Inc. v. United StatesDistrict Court, D. Maryland · 2005
- Pollard v. CommissionerUnited States Tax Court · 1984
- BUCKLEY v. COMMISSIONERUnited States Tax Court · 2003
14 more not listed; retrieve them via the Exa API.