Bregin v. Commissioner
United States Tax Court
On his 1974 return, P claimed a credit under sec. 31, I.R.C. 1954, for taxes withheld on his wages in excess of the amounts shown on the attached W-2 forms. However, in processing his return, the IRS overlooked such discrepancy and allowed a refund on the basis of the credit claimed by him.
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On his 1974 return, P claimed a credit under sec. 31, I.R.C. 1954, for taxes withheld on his wages in excess of the amounts shown on the attached W-2 forms. However, in processing his return, the IRS overlooked such discrepancy and allowed a refund on the basis of the credit claimed by him. In a notice of deficiency, the Commissioner determined that P had received unreported income in 1974, but such notice included no allegation that P had claimed an excessive credit under sec. 31. Shortly before trial, the Commissioner filed a motion to amend his answer to include a claim based on the…
1Opinion of the Court
Simpson, Judge:
The Commissioner determined a deficiency of $73 in the petitioner’s Federal income tax for 1974. The issues for decision are: (1) Whether the petitioner received unreported wages in the amount of $320 during the year in issue; and (2) whether this Court has jurisdiction to consider the Commissioner’s claim for an amount erroneously refunded to the petitioner because he overstated the credit for taxes withheld on his wages.
FINDINGS OF FACT
Some of the facts have been stipulated, and those facts are so found.
The petitioner, Robert Bregin, resided in Evergreen Park, Ill., at the…
2Cases cited4 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Abraham Teitelbaum v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1965
- Ticker Publishing Co. v. CommissionerUnited States Board of Tax Appeals · 1942
- Weaver v. CommissionerUnited States Tax Court · 1956
3Cited by30 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- Estate of Young v. CommissionerUnited States Tax Court · 1983
- Pen Coal Corp. v. CommissionerUnited States Tax Court · 1996
- Redlark v. Comm'rUnited States Tax Court · 1996
- Howell v. CommissionerUnited States Tax Court · 1981
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