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
OPINION
Dawson, Judge:
Petitioners, formerly husband and wife, filed separate petitions disputing the following deficiencies determined by respondent in their Federal income taxes:
Taxable year Deficiency
1969 .... .. $280
1971 .... 63,972
These cases were consolidated for purposes of trial, briefing, and opinion. Respondent has conceded the deficiency for 1969. Accordingly, the issues for decision, all of which affect only 1971, are as follows:(1) Whether a refund made pursuant to the provisions of section 64111 but after 90 days from the date on which the application for a tentative carryback…
2Cases cited44 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
39 more not listed; retrieve them via the Exa API.
3Cited by62 opinions
- Bokum v. CommissionerUnited States Tax Court · 1990
- Foster v. Comm'rUnited States Tax Court · 1983
- Calumet Industries, Inc. v. CommissionerUnited States Tax Court · 1990
- Atlantic Veneer Corp. v. CommissionerUnited States Tax Court · 1985
- Miller v. CommissionerUnited States Tax Court · 2000
57 more not listed; retrieve them via the Exa API.