Fine v. Commissioner
United States Tax Court
In 1971, petitioner's husband, Maynard, was assessed with a 100-percent penalty for failure to collect and pay over certain employment taxes, and the assessment was not paid.
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In 1971, petitioner's husband, Maynard, was assessed with a 100-percent penalty for failure to collect and pay over certain employment taxes, and the assessment was not paid. Petitioner and Maynard filed joint income tax returns for 1969 and 1972. On Apr. 16, 1973, petitioner and Maynard filed an application for tentative refund from carryback of net operating loss, claiming an overpayment for 1969 as a result of an alleged net operating loss in 1972. The application was tentatively allowed and the resulting overpayment for 1969 was credited against Maynard's unpaid penalty assessment.…
1Opinion of the Court
OPINION
Featherston, Judge:
Respondent determined a deficiency in the amount of $3,874.84 in petitioner’s Federal income tax for 1969. The issue here involves the procedure to be followed by the Internal Revenue Service in recovering a credit tentatively allowed as a carryback adjustment in respect of petitioner’s joint return for 1969, applied on an unpaid employment tax penalty liability of her husband, and later shown by an audit to have been erroneous. Specifically, the issue is whether the recovery must be effected by reversing the credit and reinstating the unpaid assessment or whether…
2Cases cited10 opinions
- Dolan v. CommissionerUnited States Tax Court · 1965
- Polachek v. CommissionerUnited States Tax Court · 1954
- Coerver v. CommissionerUnited States Tax Court · 1961
- Neri v. CommissionerUnited States Tax Court · 1970
- Rosen v. United StatesDistrict Court, E.D. Pennsylvania · 1975
5 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Pesch v. CommissionerUnited States Tax Court · 1982
- Midland Mortg. Co. v. CommissionerUnited States Tax Court · 1980
- Ruth Gordon v. United StatesCourt of Appeals for the Eleventh Circuit · 1985
- Baldwin v. CommissionerUnited States Tax Court · 1991
- Acme Steel Co. v. Comm'rUnited States Tax Court · 2003
4 more not listed; retrieve them via the Exa API.