Estate of Baumgardner v. Commissioner
United States Tax Court
P paid estate tax and interest thereon in installments, pursuant to sec. 6166A, I.R.C. 1954. The Commissioner determined a deficiency and P filed a petition with the Tax Court. The parties subsequently agreed that there was no deficiency and that P had in fact overpaid its estate tax. The Commissioner contends that the Tax Court, in its determination of an overpayment, has no jurisdiction to consider P's interest payments.
Read the full summary
P paid estate tax and interest thereon in installments, pursuant to sec. 6166A, I.R.C. 1954. The Commissioner determined a deficiency and P filed a petition with the Tax Court. The parties subsequently agreed that there was no deficiency and that P had in fact overpaid its estate tax. The Commissioner contends that the Tax Court, in its determination of an overpayment, has no jurisdiction to consider P's interest payments. Held, under sec. 6512(b), I.R.C. 1954, the Tax Court has jurisdiction to determine an overpayment of interest as part of its jurisdiction to determine an overpayment of tax…
1Opinion of the Court
OPINION
Gerber, Judge:*
Respondent, in a January 9, 1981, statutory notice, determined a deficiency in petitioner’s Federal estate tax in the amount of $186,705. The parties now agree that petitioner is entitled to an overpayment, but disagree about the composition and amount of the overpayment. After resolution of other issues by the parties, the following issues1 remain for our consideration: (1) Whether an overpayment of estate tax, within the meaning of section 6512(b),2 may include the overpayment of amounts originally paid as tax and interest by means of section 6166A installment…
2Cases cited30 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Flora v. United StatesSupreme Court of the United States · 1960
- Flora v. United StatesSupreme Court of the United States · 1958
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
- Rosenman v. United StatesSupreme Court of the United States · 1945
25 more not listed; retrieve them via the Exa API.
3Cited by62 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- Judge v. CommissionerUnited States Tax Court · 1987
- 508 Clinton St. Corp. v. CommissionerUnited States Tax Court · 1987
- Barton v. CommissionerUnited States Tax Court · 1991
- Centel Communications Co. v. CommissionerUnited States Tax Court · 1989
57 more not listed; retrieve them via the Exa API.