W. August Hillenbrand and Nancy K. Hillenbrand, (2002)

United States Tax Court

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W. August Hillenbrand and Nancy K. Hillenbrand, (2002)

T.C. Memo. 2002-303

UNITED STATES TAX COURT W. AUGUST HILLENBRAND AND NANCY K. HILLENBRAND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5923-99. Filed December 12, 2002.

Larry J. Stroble and Jennifer A. Seymour, for petitioners. Stewart Todd Hittinger, for respondent.

MEMORANDUM OPINION WELLS, Chief Judge: Respondent determined deficiencies in petitioners' gift taxes as follows:

Year W. August Hillenbrand Nancy K. Hillenbrand 1993 $124,613 $120,082 1994 19,019 18,329 1995 56,085 55,838 The issue to be decided is whether the Court has jurisdiction to decide whether the deficiencies for the years in issue have been paid, where, in response to the notices of deficiency, petitioners sent the Internal Revenue Service remittances and directed that the remittances be applied to the deficiencies in issue, and, subsequently, respondent made an erroneous nonrebate refund of those remittances to petitioners. All section references are to the Internal Revenue Code, as amended, and all Rule references are to the Tax Court Rules of Practice and Procedure.

Background The parties submitted ...

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