Elbert v. Commissioner
United States Tax Court
On the facts, held that this Court has no jurisdiction to allow as recoupment against the deficiency in income tax determined against petitioners for the taxable year the amount of an erroneous payment by them of gift tax in a prior year which was not due and for which a claim for refund was barred by the statute of limitations.
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On the facts, held that this Court has no jurisdiction to allow as recoupment against the deficiency in income tax determined against petitioners for the taxable year the amount of an erroneous payment by them of gift tax in a prior year which was not due and for which a claim for refund was barred by the statute of limitations. Held, further, that if this Court had such jurisdiction the claimed recoupment is not allowable because of the provisions of sections 608 and 609 (b) of the Revenue Act of 1928.
1Opinion of the Court
OPINION.
Tyson, Judge:
The sole question presented is whether petitioners should be allowed, by way of equitable recoupment, a credit of the $18,600 paid by Marian Bourne Elbert as a gift tax on March 16, 1936, against the deficiency determined herein by the respondent. The statute of limitations had run against the filing of a claim for refund of that amount at the times of the filing of the petition herein and of the mailing of the deficiency notice upon which the petition was based.
The petitioners contend: (1) that this Court has jurisdiction of the claimed recoupment; (2) that the matters…
2Cases cited2 opinions
- McEachern v. RoseSupreme Court of the United States · 1937
- Dixie Margarine Co. v. CommissionerUnited States Board of Tax Appeals · 1938
3Cited by10 opinions
- Elbert v. JohnsonCourt of Appeals for the Second Circuit · 1947
- Wiener Machinery Co. v. CommissionerUnited States Tax Court · 1951
- Bishop v. CommissionerUnited States Tax Court · 1945
- Elbert v. JohnsonDistrict Court, S.D. New York · 1946
- Bishop v. CommissionerUnited States Tax Court · 1945
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