Braman v. Commissioner
United States Tax Court
On May 3, 1991, at the time the notice of deficiency was mailed, P had filed neither a tax return for 1988 nor a claim for credit or refund of 1988 tax.
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On May 3, 1991, at the time the notice of deficiency was mailed, P had filed neither a tax return for 1988 nor a claim for credit or refund of 1988 tax. P actually overpaid his 1988 tax through withholding deemed paid on April 15, 1989. P had been granted two extensions, extending his time to file a return to October 15, 1989. P filed his tax return for 1988 on November 18, 1991. Held: the 2-year period for filing a claim for credit or refund of the overpayment of tax applies. Secs. 6511 and 6512, I.R.C.; Allen v. Commissioner, 99 T.C. (Oct. 6, 1992), followed.
1Opinion of the Court
STEVEN J. BRAMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Braman v. Commissioner
Docket No. 17235-91
United States Tax Court
T.C. Memo 1992-636; 1992 Tax Ct. Memo LEXIS 667; 64 T.C.M. (CCH) 1195;
November 2, 1992, Filed
Decision will be entered under Rule 155.
On May 3, 1991, at the time the notice of deficiency was mailed, P had filed neither a tax return for 1988 nor a claim for credit or refund of 1988 tax. P actually overpaid his 1988 tax through withholding deemed paid on April 15, 1989. P had been granted two extensions, extending his time to file a return to October 15,…
2Cases cited3 opinions
- Berry v. CommissionerUnited States Tax Court · 1991
- Galuska v. CommissionerUnited States Tax Court · 1992
- Dixon v. United StatesUnited States Court of Claims · 1985
3Cited by2 opinions
- Robin & Diane Miller, Husband and Wife v. United StatesCourt of Appeals for the Ninth Circuit · 1994
- Richard J. Galuska v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1993