Estate of Bender v. Commissioner
United States Tax Court
P carried back NOLs from the short year in which decedent died to 6 previous years. P declared tax reductions attributable to these amounts as undisclaimed estate assets includable in the widow's spousal share. P deducted gross income tax liabilities for carryback years (without offsetting tax reductions due to carrybacks) as estate debts payable by all legatees.
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P carried back NOLs from the short year in which decedent died to 6 previous years. P declared tax reductions attributable to these amounts as undisclaimed estate assets includable in the widow's spousal share. P deducted gross income tax liabilities for carryback years (without offsetting tax reductions due to carrybacks) as estate debts payable by all legatees. R offset each year's original tax liability against reductions from carrybacks for the same year, then netted all the years to arrive at one net income tax liability, treated as a single estate debt. This reduced the spousal share…
1Opinion of the Court
PARR, Judge:*
Respondent determined a deficiency in petitioner’s estate tax liability of $202,673.28.1 The issues for decision are: (1) Whether this Court has jurisdiction to determine decedent’s correct estate tax liability when the determination involves examination of respondent’s offset of a decedent’s income tax liabilities against his income tax overpayments, and, if we have jurisdiction, (2) whether, in determining the decedent’s estate tax liability, respondent was correct in removing as an estate asset the decedent’s gross annual income tax overpayments, setting off each year’s…
2Cases cited23 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Naftel v. CommissionerUnited States Tax Court · 1985
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Rothensies v. Electric Storage Battery Co.Supreme Court of the United States · 1946
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
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3Cited by2 opinions
- Weber v. CommissionerUnited States Tax Court · 2012
- Estate of Bender v. CommissionerUnited States Tax Court · 1986