Sunoco, Inc. and Subsidiaries v. Commissioner

122 T.C. No. 4

UNITED STATES TAX COURT SUNOCO, INC. AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19631-97. Filed February 4, 2004. Respondent asks the Court to dismiss for lack of subject matter jurisdiction petitioner’s overpayment claims under sec. 6512(b), I.R.C., for the years in issue to the extent that they involve interest computed under sec. 6611(a), I.R.C., so-called overpayment interest. Held: On the basis of Estate of Baumgardner v. Commissioner,

85 T.C. 445

(1985), the Court has jurisdiction. Robert L. Moore II, Thomas D. Johnston, and…