Estate of Mueller v. Comm'r
United States Tax Court
R moved to dismiss for lack of jurisdiction the partial affirmative defense of equitable recoupment asserted in P's amended petition. Held: Without reaching the merits of P's equitable recoupment defense, the Tax Court is authorized to apply the doctrine of equitable recoupment, and R's motion to dismiss is denied. Secs. 6214(b) and 6512(b), I.R.C. 1954, held inapplicable, and Commissioner v. Gooch Milling & Elevator Co., 320 U.S. 418 (1943), distinguished.
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R moved to dismiss for lack of jurisdiction the partial affirmative defense of equitable recoupment asserted in P's amended petition. Held: Without reaching the merits of P's equitable recoupment defense, the Tax Court is authorized to apply the doctrine of equitable recoupment, and R's motion to dismiss is denied. Secs. 6214(b) and 6512(b), I.R.C. 1954, held inapplicable, and Commissioner v. Gooch Milling & Elevator Co., 320 U.S. 418 (1943), distinguished. Estate of Van Winkle v. Commissioner, 51 T.C. 994 (1969), and other Tax Court cases denying the Tax Court's authority to apply equitable…
1Opinion of the Court
Estate of Bessie I. Mueller, Deceased, John S. Mueller Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Mueller v. Comm'r
Docket No. 2733-90
United States Tax Court
101 T.C. 551; 1993 U.S. Tax Ct. LEXIS 76; 101 T.C. No. 37;
December 13, 1993, Filed
An appropriate order will be issued.
R moved to dismiss for lack of jurisdiction the partial affirmative defense of equitable recoupment asserted in P's amended petition. Held: Without reaching the merits of P's equitable recoupment defense, the Tax Court is authorized to apply the doctrine of equitable…
Also in this document: Concurrence; Dissent.
2Cases cited64 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- United States v. JanisSupreme Court of the United States · 1976
- Freytag v. CommissionerSupreme Court of the United States · 1991
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