Estate of Smith v. Commissioner

W. EUGENE DAVIS, Circuit Judge:

The Commissioner of the Internal Revenue Service appeals the Tax Court’s order granting the Estate of Algerine Allen Smith’s Rule 260 Motion. In granting that motion, the Tax Court concluded that the parties’ Rule 155 calculation and stipulation of overpayment of estate tax included the IRS’s claim for additional unpaid interest which precluded the Commissioner from offsetting the unpaid interest against the overpayment due to the Estate. Based on our conclusion that the Tax Court was without jurisdiction to review the offset, we vacate its judgment.

I

The…