Estate of Bartels v. Commissioner
United States Tax Court
Both parties moved for summary judgment based solely on the issue whether this Court has jurisdiction to allow, by way of equitable recoupment, an offset of a barred estate tax overpayment resulting from the deductibility of the stipulated income tax deficiency herein as a debt of the decedent, Gordon Bartels. Held, this Court has such jurisdiction. Estate of Mueller v. Commissioner, 101 T.C. 551 (1993), reaffirmed and applied.
1Opinion of the Court
ESTATE OF GORDON H. BARTELS, DECEASED, SALLY A. JOURIS AND THOMAS G. BARTELS, EXECUTORS, AND ESTATE OF VIOLET J. BARTELS, DECEASED, SALLY A. JOURIS AND THOMAS G. BARTELS, EXECUTORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Bartels v. Commissioner
Docket No. 13886-90.
United States Tax Court
106 T.C. 430; 1996 U.S. Tax Ct. LEXIS 25; 106 T.C. No. 24;
June 11, 1996, Filed
An appropriate order will be issued, and a decision will be entered under Rule 155.
Both parties moved for summary judgment based solely on the issue whether this Court has jurisdiction to allow, by way of…
2Cases cited8 opinions
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
- Michael G. O'Brien v. United StatesCourt of Appeals for the Seventh Circuit · 1985
- Estate of Mueller v. Comm'rUnited States Tax Court · 1993
- United States v. Dorothy Rosa Bowcut, Etc., of the Estate of Edward Mora, DeceasedCourt of Appeals for the Ninth Circuit · 1961
- Wilmington Trust Co. v. United StatesUnited States Court of Claims · 1979
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