Estate of Baumgardner v. Commissioner
United States Tax Court
P paid estate tax and interest thereon in installments, pursuant to sec. 6166A, I.R.C. 1954. The Commissioner determined a deficiency and P filed a petition with the Tax Court. The parties subsequently agreed that there was no deficiency and that P had in fact overpaid its estate tax. The Commissioner contends that the Tax Court, in its determination of an overpayment, has no jurisdiction to consider P's interest payments.
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P paid estate tax and interest thereon in installments, pursuant to sec. 6166A, I.R.C. 1954. The Commissioner determined a deficiency and P filed a petition with the Tax Court. The parties subsequently agreed that there was no deficiency and that P had in fact overpaid its estate tax. The Commissioner contends that the Tax Court, in its determination of an overpayment, has no jurisdiction to consider P's interest payments. Held, under sec. 6512(b), I.R.C. 1954, the Tax Court has jurisdiction to determine an overpayment of interest as part of its jurisdiction to determine an overpayment of tax…
1Opinion of the Court
Estate of Richard B. Baumgardner, June Baumgardner Gelbart (Formerly June E. Baumgardner), Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Baumgardner v. Commissioner
Docket No. 7435-81
United States Tax Court
85 T.C. 445; 1985 U.S. Tax Ct. LEXIS 39; 85 T.C. No. 25;
September 11, 1985, Filed
Decision will be entered for the petitioner.
P paid estate tax and interest thereon in installments, pursuant to sec. 6166A, I.R.C. 1954. The Commissioner determined a deficiency and P filed a petition with the Tax Court. The parties subsequently agreed that there…
2Cases cited31 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Flora v. United StatesSupreme Court of the United States · 1960
- Flora v. United StatesSupreme Court of the United States · 1958
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
- Rosenman v. United StatesSupreme Court of the United States · 1945
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