Bregin v. Commissioner
United States Tax Court
On his 1974 return, P claimed a credit under sec. 31, I.R.C. 1954, for taxes withheld on his wages in excess of the amounts shown on the attached W-2 forms. However, in processing his return, the IRS overlooked such discrepancy and allowed a refund on the basis of the credit claimed by him.
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On his 1974 return, P claimed a credit under sec. 31, I.R.C. 1954, for taxes withheld on his wages in excess of the amounts shown on the attached W-2 forms. However, in processing his return, the IRS overlooked such discrepancy and allowed a refund on the basis of the credit claimed by him. In a notice of deficiency, the Commissioner determined that P had received unreported income in 1974, but such notice included no allegation that P had claimed an excessive credit under sec. 31. Shortly before trial, the Commissioner filed a motion to amend his answer to include a claim based on the…
1Opinion of the Court
Robert Bregin, Petitioner v. Commissioner of Internal Revenue, Respondent
Bregin v. Commissioner
Docket No. 4178-78
United States Tax Court
74 T.C. 1097; 1980 U.S. Tax Ct. LEXIS 77;
August 25, 1980, Filed
Decision will be entered for the respondent.
On his 1974 return, P claimed a credit under sec. 31, I.R.C. 1954, for taxes withheld on his wages in excess of the amounts shown on the attached W-2 forms. However, in processing his return, the IRS overlooked such discrepancy and allowed a refund on the basis of the credit claimed by him. In a notice of deficiency, the Commissioner determined that P…
2Cases cited5 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Abraham Teitelbaum v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1965
- Bregin v. CommissionerUnited States Tax Court · 1980
- Ticker Publishing Co. v. CommissionerUnited States Board of Tax Appeals · 1942
- Weaver v. CommissionerUnited States Tax Court · 1956