Winn-Dixie Stores v. Commissioner
United States Tax Court
Docket Nos. 27027-96, 5382-97 R determined deficiencies in P's taxable years 1988 through 1993. P agreed in part with R's determinations for 1988 through 1991 and entered into an agreement with R regarding the uncontested amounts. R also determined overpayments of tax for 1984 and 1987, which are not before the Court. R refunded the 1984 and 1987 overpayments plus interest.
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Docket Nos. 27027-96, 5382-97 R determined deficiencies in P's taxable years 1988 through 1993. P agreed in part with R's determinations for 1988 through 1991 and entered into an agreement with R regarding the uncontested amounts. R also determined overpayments of tax for 1984 and 1987, which are not before the Court. R refunded the 1984 and 1987 overpayments plus interest. P claims that R should have honored P's request to credit the overpayments for 1984 and 1987 against the agreed underpayments for 1988 through 1991 pursuant to R's authority to offset under sec. 6402(a), I.R.C. Interest on…
1Opinion of the Court
OPINION
Ruwe, Judge:
This matter is before the Court on petitioner’s motion for partial summary judgment filed January 9, 1998, pursuant to Rule 121.1 These consolidated cases involve petitioner’s taxable years 1988 through 1993.2
As a preliminary matter, we must decide whether this Court has jurisdiction to determine whether petitioner has made overpayments for 1988 through 1991 based on petitioner’s alleged overpayment of interest. If we have jurisdiction, we must decide whether to grant petitioner’s motion for partial summary judgment.
Background
Petitioner alleges that by May 1995, the parties…
2Cases cited8 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- Jones v. Liberty Glass Co.Supreme Court of the United States · 1948
- Bond v. CommissionerUnited States Tax Court · 1993
- White v. CommissionerUnited States Tax Court · 1990
- Estate of Baumgardner v. CommissionerUnited States Tax Court · 1985
3 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Savage v. CommissionerUnited States Tax Court · 1999
- Weber v. CommissionerUnited States Tax Court · 2012
- Estate of Smith v. Comm'rUnited States Tax Court · 2004
- Menard, Inc. v. Comm'rUnited States Tax Court · 2008
- Lincir v. CommissionerUnited States Tax Court · 2000
23 more not listed; retrieve them via the Exa API.