Estate of Rosen v. Comm'r
United States Tax Court
On June 4, 2001, D's estate (E) filed D's 2000 Federal income tax return and paid the liability reported on that return. On July 7, 2001, E filed D's Federal estate tax return and paid the liability reported on that return. On Aug. 13, 2001, R mistakenly assessed only part of the liability reported on the income tax return and refunded to E the portion of the income tax payment exceeding that assessment.
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On June 4, 2001, D's estate (E) filed D's 2000 Federal income tax return and paid the liability reported on that return. On July 7, 2001, E filed D's Federal estate tax return and paid the liability reported on that return. On Aug. 13, 2001, R mistakenly assessed only part of the liability reported on the income tax return and refunded to E the portion of the income tax payment exceeding that assessment. On or about Aug. 24, 2001, E voided the refund check and returned the check to R with a letter stating that the refund was apparently made in error. On Sept. 3, 2001, R assessed the tax…
1Opinion of the Court
ESTATE OF LEONARD ROSEN, DECEASED, BERNICE SIEGEL, SPECIAL ADMINISTRATOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Rosen v. Comm'r
No. 18844-04
United States Tax Court
131 T.C. 75; 2008 U.S. Tax Ct. LEXIS 26; 131 T.C. No. 8;
October 20, 2008, Filed
On June 4, 2001, D's estate (E) filed D's 2000 Federal income tax return and paid the liability reported on that return. On July 7, 2001, E filed D's Federal estate tax return and paid the liability reported on that return. On Aug. 13, 2001, R mistakenly assessed only part of the liability reported on the income tax return and…
2Cases cited12 opinions
- United States v. DalmSupreme Court of the United States · 1990
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Jones v. Liberty Glass Co.Supreme Court of the United States · 1948
- Urbano v. Comm'rUnited States Tax Court · 2004
- Savage v. CommissionerUnited States Tax Court · 1999
7 more not listed; retrieve them via the Exa API.