Bocock v. Comm'r
United States Tax Court
Ps made certain payments before filing their 2002 tax return and intended that the payments would be applied to their 2002 taxable year. R first credited the payments to Ps' 2002 taxable year but later credited the payments to P husband's outstanding tax liability from 1978 after Ps filed their 2002 tax return on which they claimed an overpayment.
Read the full summary
Ps made certain payments before filing their 2002 tax return and intended that the payments would be applied to their 2002 taxable year. R first credited the payments to Ps' 2002 taxable year but later credited the payments to P husband's outstanding tax liability from 1978 after Ps filed their 2002 tax return on which they claimed an overpayment. R subsequently determined a deficiency in income tax and an accuracy-related penalty pursuant to sec. 6662(a), I.R.C., for Ps' 2002 taxable year and sent Ps a notice of deficiency. Ps timely petitioned this Court for a redetermination of the…
1Opinion of the Court
SUSAN BOCOCK AND JACK CARL RYALS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bocock v. Comm'r
No. 11161-05
United States Tax Court
127 T.C. 178; 2006 U.S. Tax Ct. LEXIS 33; 127 T.C. No. 12;
October 30, 2006, Filed
Ps made certain payments before filing their 2002 tax return and
intended that the payments would be applied to their 2002
taxable year. R first credited the payments to Ps' 2002 taxable
year but later credited the payments to P husband's outstanding
tax liability from 1978 after Ps filed their 2002 tax return on
which they claimed an overpayment. R subsequently determined a
def…
2Cases cited8 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- Woods v. CommissionerUnited States Tax Court · 1988
- Savage v. CommissionerUnited States Tax Court · 1999
- Leon S. Malachinski v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2001
- Terry v. CommissionerUnited States Tax Court · 1988
3 more not listed; retrieve them via the Exa API.