Bachner v. Commissioner
United States Tax Court
P's employer withheld tax from his wages for 1984. P filed a timely 1984 return reporting no tax liability and claiming a refund for the withheld tax. No tax has ever been assessed or refunded for 1984. R issued a notice of deficiency after the expiration of the period of limitations. Assessment of any tax against P for 1984 is now barred. P claims that the entire amount of withheld tax is an overpayment within the meaning of sec. 6512(b), I.R.C.
Read the full summary
P's employer withheld tax from his wages for 1984. P filed a timely 1984 return reporting no tax liability and claiming a refund for the withheld tax. No tax has ever been assessed or refunded for 1984. R issued a notice of deficiency after the expiration of the period of limitations. Assessment of any tax against P for 1984 is now barred. P claims that the entire amount of withheld tax is an overpayment within the meaning of sec. 6512(b), I.R.C. R maintains that any overpayment is limited to the amount by which the withheld tax exceeds the amount of tax which might have been properly…
1Opinion of the Court
OPINION
Ruwe, Judge:
This case is before the Court on remand from the U.S. Court of Appeals for the Third Circuit for further consideration consistent with its opinion in Bachner v. Commissioner, 81 F.3d 1274 (3d Cir. 1996), affirming our decision regarding petitioner’s 1985 tax year and remanding with respect to petitioner’s 1984 taxable year. Subsequent to the remand of this case, the parties filed a supplemental stipulation of facts and briefs relating to the issue on remand.
The issue for decision on remand is whether there is an “overpayment” of petitioner’s income tax for the taxable year…
2Cases cited20 opinions
- United States v. DalmSupreme Court of the United States · 1990
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Stone v. WhiteSupreme Court of the United States · 1937
- Beard v. Comm'rUnited States Tax Court · 1984
- Robert D. Beard v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
15 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Leon S. Malachinski v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2001
- Winn-Dixie Stores v. CommissionerUnited States Tax Court · 1998
- Winter v. Comm'rUnited States Tax Court · 2010
- Estate of Smith v. Comm'rUnited States Tax Court · 2004
- Sunoco, Inc. v. Comm'rUnited States Tax Court · 2004
25 more not listed; retrieve them via the Exa API.