Robert C. Austin - Page 14

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          Gabelman v. Commissioner from that in Ameel v. United States, 426           
          F.2d 1270 (6th Cir. 1970), where the Sixth Circuit itself had               
          previously applied a facts and circumstances test in deciding               
          whether a taxpayer's remittance made during an audit qualified as           
          a deposit or payment.  Gabelman v. Commissioner, supra at 612-              
               Following the Golsen rule and applying the holding of the              
          Court of Appeals for the Sixth Circuit set forth in Gabelman v.             
          Commissioner, supra, that remittances submitted with Form 4868              
          extension requests are payments of tax as a matter of law, we               
          hold that the remittance in this case was a payment of tax, not a           
               In accordance with the parties' stipulation of agreed issues           
          and the above holding,                                                      
                                                  An appropriate decision             
                                             will be entered.                         

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