Brosi v. Comm'r
United States Tax Court
On Feb. 26, 2001, R issued P a notice of deficiency for the taxable year 1996. On May 22, 2001, P mailed his petition to the Court. On July 18, 2002, P filed his 1996 Federal income tax return. P's tax withholdings for the taxable year 1996 exceeded his tax liability. R moved for summary judgment on the sole issue of whether P is entitled to a refund of overpaid 1996 taxes arguing that P did not claim the refund within the period of limitations provided in sec. 6511, I.R.C.
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On Feb. 26, 2001, R issued P a notice of deficiency for the taxable year 1996. On May 22, 2001, P mailed his petition to the Court. On July 18, 2002, P filed his 1996 Federal income tax return. P's tax withholdings for the taxable year 1996 exceeded his tax liability. R moved for summary judgment on the sole issue of whether P is entitled to a refund of overpaid 1996 taxes arguing that P did not claim the refund within the period of limitations provided in sec. 6511, I.R.C. P opposed the motion on the basis that the running of the period of limitations was suspended pursuant to sec. 6511(h),…
1Opinion of the Court
OPINION
RUWE, Judge:
This matter is before the Court on respondent’s motion for summary judgment filed pursuant to Rule 121.1 The only issue in this case is whether petitioner’s claim for refund of an overpayment of his 1996 income tax is barred by the applicable period of limitations. In opposition to respondent’s motion, petitioner alleges facts that he argues would have suspended the running of the period of limitations pursuant to section 6511(h). Application of section 6511(h) is an issue of first impression.
Background
During 1996, petitioner was employed as an airline pilot for USAir, Inc.…
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