Koufman v. Commissioner
United States Tax Court
(1) Held, under sec. 6512(b), I.R.C. 1954, this Court lacks jurisdiction to allow an overpayment to the petitioners for a payment they made in 1968 with respect to their 1963 taxes because no claim for refund had been filed, and because a claim for refund would not have been timely if filed on the mailing date of the notice of deficiency for 1963. (2) Held, a corporate distribution in 1968 may not be taken into account so as to create a deficiency in excess of that…
Read the full summary
(1) Held, under sec. 6512(b), I.R.C. 1954, this Court lacks jurisdiction to allow an overpayment to the petitioners for a payment they made in 1968 with respect to their 1963 taxes because no claim for refund had been filed, and because a claim for refund would not have been timely if filed on the mailing date of the notice of deficiency for 1963. (2) Held, a corporate distribution in 1968 may not be taken into account so as to create a deficiency in excess of that determined by the Commissioner because he never asserted a "claim" within the meaning of sec. 6214(a), I.R.C. 1954, for such…
1Opinion of the Court
MANUEL M. KOUFMAN and CHARLOTTE KOUFMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Koufman v. Commissioner
Docket Nos. 8641-72, 8770-73.
United States Tax Court
T.C. Memo 1977-225; 1977 Tax Ct. Memo LEXIS 216; 36 T.C.M. (CCH) 936; T.C.M. (RIA) 770225;
July 19, 1977, Filed(1) Held, under sec. 6512(b), I.R.C. 1954, this Court lacks jurisdiction to allow an overpayment to the petitioners for a payment they made in 1968 with respect to their 1963 taxes because no claim for refund had been filed, and because a claim for refund would not have been timely if filed on the mailing date of…
2Cases cited19 opinions
- Jasionowski v. CommissionerUnited States Tax Court · 1976
- Bankers Pocahontas Coal Co. v. BurnetSupreme Court of the United States · 1932
- Estate of Horvath v. CommissionerUnited States Tax Court · 1973
- Markwardt v. CommissionerUnited States Tax Court · 1975
- Robert A. Henningsen, and Cross and R.A. And Margaret Henningsen v. Commissioner of Internal Revenue, AndCourt of Appeals for the Fourth Circuit · 1957
14 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Koufman v. CommissionerUnited States Tax Court · 1977
- Hollie v. CommissionerUnited States Tax Court · 1980
- Harwood v. CommissionerUnited States Tax Court · 1984
- Tabrezi v. Comm'rUnited States Tax Court · 2006
- Harwood v. CommissionerUnited States Tax Court · 1984
3 more not listed; retrieve them via the Exa API.