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
OPINION
Laro, Judge:
This case is before the Court for decision without trial. See Rule 122.1 The Estate of Leonard Rosen, deceased (estate), Bernice Siegel, special administrator, petitioned the Court to redetermine respondent’s determination of a $39,956 deficiency in Federal estate tax and a $28,968 addition thereto under section 6651(f) (or alternatively section 6651(a)(1)). The parties agree that the estate is entitled to receive an overpayment of Federal estate tax and ask the Court to determine that overpayment. Petitioner asserts that the estate has overpaid its estate tax by $664,088…
2Cases cited11 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
6 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Estate of Leonard Rosen, Bernice Siegel, Special Administrator v. CommissionerUnited States Tax Court · 2008
- Estate of Rosen v. Comm'rUnited States Tax Court · 2008
- Gardner N. Marcy & Maria Marcy v. CommissionerUnited States Tax Court · 2018