Estate of Smith v. Comm'r
United States Tax Court
On Jan. 24, 2002, the Court entered a decision that there was an overpayment of $ 238,847.24 regarding E's estate tax liability, which amount was paid after the mailing of the notice of deficiency. That decision is now final. R issued refunds to E which were less than the overpayment amount and interest thereon.
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On Jan. 24, 2002, the Court entered a decision that there was an overpayment of $ 238,847.24 regarding E's estate tax liability, which amount was paid after the mailing of the notice of deficiency. That decision is now final. R issued refunds to E which were less than the overpayment amount and interest thereon. R alleges that the refund was less than the $ 238,847.24 overpayment and interest thereon because, after our decision became final, and pursuant to sec. 6402(a), I.R.C., he applied$ 85,336.83 of the $ 238,847.24 overpayment to assessed but unpaid the date of payment (underpayment…
1Opinion of the Court
ESTATE OF ALGERINE ALLEN SMITH, DECEASED, JAMES ALLEN SMITH, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Smith v. Comm'r
No. 19200-94
United States Tax Court
123 T.C. 15; 2004 U.S. Tax Ct. LEXIS 26; 123 T.C. No. 2;
July 13, 2004, Filed
Estate of Smith v. Commissioner, 54 Fed. Appx. 413, 2002 U.S. App. LEXIS 24802 (5th Cir. Tex., 2002)
On Jan. 24, 2002, the Court entered a decision that there was an overpayment of $ 238,847.24 regarding E's estate tax liability, which amount was paid after the mailing of the notice of deficiency. That decision is now final. R issued…
Also in this document: Concurrence · Laro; Concurrence · Thornton; Dissent · Goeke; Dissent · Holmes.
2Cases cited79 opinions
- Kokkonen v. Guardian Life Insurance Co. of AmericaSupreme Court of the United States · 1994
- Insurance Corp. of Ireland v. Compagnie Des Bauxites De GuineeSupreme Court of the United States · 1982
- Freytag v. CommissionerSupreme Court of the United States · 1991
- Bull v. United StatesSupreme Court of the United States · 1935
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
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