Allen v. Commissioner
United States Tax Court
T overpaid his 1987 income taxes, but did not file any return within the period as extended to Aug. 15, 1988. In connection with his application for that extension he made payment of 1987 taxes on Apr. 15, 1988. He did not file any claim for refund apart from the sec. 6512(b)(3)(B), I.R.C., deemed filed claim on July 24, 1990, as a result of the notice of deficiency issued to him on that day.
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T overpaid his 1987 income taxes, but did not file any return within the period as extended to Aug. 15, 1988. In connection with his application for that extension he made payment of 1987 taxes on Apr. 15, 1988. He did not file any claim for refund apart from the sec. 6512(b)(3)(B), I.R.C., deemed filed claim on July 24, 1990, as a result of the notice of deficiency issued to him on that day. T thereafter, on Oct. 2, 1990, filed a joint return with his wife, setting forth the overpayment, and, on Oct. 22, 1990, filed his petition with this Court. Held: T is not entitled to a determination of…
1Opinion of the Court
OPINION
Raum, Judge:
The Commissioner determined a deficiency and additions to tax with respect to petitioner’s 1987 taxable year as follows:
Additions to tax
Deficiency Sec. 6651(a)(1) Sec. 6653(a)(1)(A) Sec. 6653(a)(1)(B)
$24,644 $512.25 $1,232.20 1
The facts have been stipulated. Petitioner resided in Ohio at the time the petition was filed. After certain concessions, the issue for decision is whether petitioner is entitled to a determination of an overpayment of his 1987 income taxes which in fact had been overpaid.
As a result of Federal income tax withholding from his salary by his employer…
2Cases cited6 opinions
- White v. CommissionerUnited States Tax Court · 1979
- Hosking v. CommissionerUnited States Tax Court · 1974
- Berry v. CommissionerUnited States Tax Court · 1991
- Galuska v. CommissionerUnited States Tax Court · 1992
- Allen F. Ehle v. United StatesCourt of Appeals for the Ninth Circuit · 1983
1 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Commissioner v. LundySupreme Court of the United States · 1996
- Robin & Diane Miller, Husband and Wife v. United StatesCourt of Appeals for the Ninth Circuit · 1994
- Risman v. CommissionerUnited States Tax Court · 1993
- John A. Gabelman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1996
- Richard J. Galuska v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1993
18 more not listed; retrieve them via the Exa API.