Jouris v. Comm'r of Internal Revenue (In re Estate of Bartels), 13886–90.

Citation106 T.C. No. 24,106 T.C. 430
Decision Date11 June 1996
Docket NumberNo. 13886–90.,13886–90.
PartiesEstate of Gordon H. BARTELS, Deceased, Sally A. Jouris and Thomas G. Bartels, Executors, and Estate of Violet J. Bartels, Deceased, Sally A. Jouris and Thomas G. Bartels, Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
CourtUnited States Tax Court

106 T.C. 430
106 T.C. No. 24

Estate of Gordon H. BARTELS, Deceased, Sally A. Jouris and Thomas G. Bartels, Executors, and Estate of Violet J. Bartels, Deceased, Sally A. Jouris and Thomas G. Bartels, Executors, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 13886–90.

United States Tax Court.

June 11, 1996.


[106 T.C. 430]

John E. Pfau, Rockford, IL, for petitioners.

John F. Eiman, Houston, TX, and Thomas L. Fenner, Katy, TX, for respondent.

OPINION
TANNENWALD, Judge:

Respondent determined deficiencies in, and additions to, the decedents' Federal income taxes as follows:

+-----------------------------------------------------------------------------+
                ¦Additions to Tax Under I.R.C. ¦ ¦ ¦ ¦ ¦ ¦
                ¦Secs. ¦ ¦ ¦ ¦ ¦ ¦
                +---------------------------------+----+----------+---------+---------+-------¦
                ¦ ¦Year¦Deficiency¦6653(a) ¦6653(a) ¦6659 ¦
                ¦ ¦ ¦ ¦(1) ¦(2) ¦ ¦
                +---------------------------------+----+----------+---------+---------+-------¦
                ¦ ¦1981¦$55,681 ¦$2,784 ¦1 ¦$16,704¦
                +---------------------------------+----+----------+---------+---------+-------¦
                ¦ ¦1982¦60,047 ¦3,002 ¦1 ¦18,041 ¦
                +-----------------------------------------------------------------------------+
                

[106 T.C. 431]

After concessions by both parties, the issue remaining for decision is whether, under the doctrine of equitable recoupment, petitioners may offset against their Federal income tax liability an overpayment of estate tax, the claim for which is barred by the statute of limitations.

The case is before us on cross-motions for summary judgment.

All the facts have been stipulated. The stipulation of facts and attached exhibits are incorporated herein by this reference. There being no dispute as to any material fact, this case is ripe for disposition in accordance with the cross-motions of the parties for summary judgment. Rule 121 1; Brotman v. Commissioner, 105 T.C. 141 (1995). For the purpose of such disposition, we set forth the relevant facts.

Petitioners are the estates of Violet J. Bartels (Mrs. Bartels) and Gordon H. Bartels (Mr. Bartels). At the date of Mrs. Bartels' death, October 4, 1982, she was a resident of Rockford, Illinois. At the date of Mr. Bartels' death, May 16, 1989, he was also a resident of Rockford, Illinois.

Sally A. Jouris and Thomas G. Bartels are the duly appointed executors of both estates. They maintained their legal address in Rockford, Illinois, at the time the petition was filed.

Mr. and Mrs. Bartels timely filed a joint U.S. individual income tax return for the 1981 tax year. Following Mrs. Bartels' death in 1982, Mr. Bartels timely filed a joint U.S. individual income tax return for the 1982 tax year, pursuant to section 6013(d)(1).2

[106 T.C. 432]

On March 28, 1990, respondent issued a notice of deficiency for the 1981 and 1982 tax years. The petition herein in respect of such notice was timely filed.

Pursuant to a stipulation of settled issues, petitioners concede liability for the deficiency for the 1981 and 1982 tax years as determined by respondent.

Estate Tax

The estate of Mr. Bartels filed a U.S. Estate and Generation–Skipping...

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