Pesch v. Commissioner
United States Tax Court
B sustained an NOL for 1972 and filed an application for a quick refund for 1971 under sec. 6411, I.R.C. 1954. Respondent disallowed the application but, at B's request, reconsidered it. Respondent then allowed the application and made the refund, but only after 90 days from the date on which it was originally filed. Respondent subsequently determined a deficiency for 1971 primarily attributable to the disallowance of the 1972 NOL carryback.
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B sustained an NOL for 1972 and filed an application for a quick refund for 1971 under sec. 6411, I.R.C. 1954. Respondent disallowed the application but, at B's request, reconsidered it. Respondent then allowed the application and made the refund, but only after 90 days from the date on which it was originally filed. Respondent subsequently determined a deficiency for 1971 primarily attributable to the disallowance of the 1972 NOL carryback. Held, respondent may recover the quick refund through the deficiency procedures; his remedy is not limited to a suit to recover an erroneous refund.…
1Opinion of the Court
Donna S. Pesch, Petitioner v. Commissioner of Internal Revenue, Respondent; David E. Bradshaw, Petitioner v. Commissioner of Internal Revenue, Respondent
Pesch v. Commissioner
Docket Nos. 16609-79, 16715-79
United States Tax Court
78 T.C. 100; 1982 U.S. Tax Ct. LEXIS 146; 78 T.C. No. 8;
January 25, 1982, Filed
Decisions will be entered under Rule 155.
B sustained an NOL for 1972 and filed an application for a quick refund for 1971 under sec. 6411, I.R.C. 1954. Respondent disallowed the application but, at B's request, reconsidered it. Respondent then allowed the application and made the refund, but…
2Cases cited45 opinions
- Tyler v. United StatesSupreme Court of the United States · 1930
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
- Bettye A. Sanders v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Howell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Howell v. CommissionerUnited States Tax Court · 1948
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