Sunoco, Inc. v. Comm'r
United States Tax Court
Respondent asks the Court to dismiss for lack of subject matter jurisdiction petitioner's overpayment claims under sec. 6512(b), I.R.C., for the years in issue to the extent that they involve interest computed under sec. 6611(a), I.R.C., so-called overpayment interest. Held: On the basis of Estate of Baumgardner v. Commissioner, 85 T.C. 445 (1985), the Court has jurisdiction.
1Opinion of the Court
OPINION
Whalen, Judge:
This case is before the Court to decide respondent’s motion to dismiss for lack of subject matter jurisdiction filed with regard to certain claims petitioner made in an amendment to its petition. The issue raised by respondent’s motion is whether this Court lacks jurisdiction under section 6512(b) to consider petitioner’s claims for overpayment to the extent that they involve so-called overpayment interest, as described below. All section references are to the Internal Revenue Code for the years at issue. We believe that the issues in this case are controlled by our…
2Cases cited19 opinions
- United States v. DalmSupreme Court of the United States · 1990
- Jones v. Liberty Glass Co.Supreme Court of the United States · 1948
- Monge v. CommissionerUnited States Tax Court · 1989
- Emma R. Dorl v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1974
- Dorl v. CommissionerUnited States Tax Court · 1972
14 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Estate of Smith v. Comm'rUnited States Tax Court · 2004
- Sunoco Inc. v. CommissionerCourt of Appeals for the Third Circuit · 2011
- Estate of Posner v. Comm'rUnited States Tax Court · 2004
- Estate of Algerine Allen Smith, James Allen Smith v. CommissionerUnited States Tax Court · 2004
- Estate of Smith v. Comm'rUnited States Tax Court · 2004
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