Asa Investerings P'Ship v. Comm'r
United States Tax Court
P filed a motion to redetermine interest under sec. 7481(c), I.R.C. R moves to dismiss for lack of jurisdiction on the basis that a sec. 6215, I.R.C., assessment has not been made.
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P filed a motion to redetermine interest under sec. 7481(c), I.R.C. R moves to dismiss for lack of jurisdiction on the basis that a sec. 6215, I.R.C., assessment has not been made. Held : Sec. 7481(c), I.R.C., requires that "an assessment has been made by the Secretary under section 6215". An assessment under sec. 6215, I.R.C., can only occur where a notice of deficiency has been issued, a sec. 6213(a), I.R.C., petition has been filed, and the Tax Court has redetermined or sustained a deficiency by a decision that has become final. The instant case involves a unified partnership proceeding…
1Opinion of the Court
OPINION
Ruwe, Judge:
On October 3, 2001, petitioner, AlliedSignal, Inc., filed a motion to redetermine interest under section 7481(c) and Rule 261.1 Petitioner claims to have overpaid deficiency interest in the following amounts and for the following tax years:
Tax year Interest
1988 . $415,714
1989 . 2,658,117
1990 . 17,564,033
1991. -0-
1992 . 3,743,091
1993 . 178,469
1994 . 1,766,896
1995 . 6,347,788
Respondent filed a notice of objection in which he moves to dismiss petitioner’s motion for lack of jurisdiction. Respondent argues that we lack jurisdiction to redetermine petitioner’s interest because…
2Cases cited14 opinions
- Maxwell v. CommissionerUnited States Tax Court · 1986
- Monge v. CommissionerUnited States Tax Court · 1989
- William H. Kenner and Eleanor v. Kenner v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1968
- Capitol Fed. Sav. & Loan Ass'n v. CommissionerUnited States Tax Court · 1991
- Asa Investerings Partnership,appellants v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 2000
9 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Med James, Inc. v. Comm'rUnited States Tax Court · 2003
- Asa Investerings P'Ship v. Comm'rUnited States Tax Court · 2002
- Asa Investerings Partnership, Alliedsignal, Inc., Tax Matters Partner v. CommissionerUnited States Tax Court · 2002
- Med James, Inc. v. Comm'rUnited States Tax Court · 2003
- Med James, Inc. v. CommissionerUnited States Tax Court · 2003