- 6 - parties have framed their respective motions solely in terms of the jurisdiction of this Court, petitioners arguing that we have such jurisdiction and respondent arguing that we do not.4 The jurisdictional status of equitable recoupment in this Court has had a long history, which we have recently reviewed with painstaking care in Estate of Mueller v. Commissioner, 101 T.C. 551 (1993) (Court reviewed). We see no need to reiterate that history. Rather, we turn directly to the statutory provision upon which respondent relies, section 6214(b), which provides as follows: (b) Jurisdiction Over Other Years and Quarters.-- The Tax Court in redetermining a deficiency of income tax for any taxable year or of gift tax for any calendar year or calendar quarter shall consider such facts with relation to the taxes for other years or calendar quarters as may be necessary correctly to redetermine the amount of such deficiency, but in so doing shall have no jurisdiction to determine whether or not the tax for any other year or calendar quarter has been overpaid or underpaid. 4 Respondent has raised no question in respect of the requirements of the "same transaction" concept upon which the doctrine of equitable recoupment rests presumably because, aside from the question of the jurisdiction of this Court, she has taken the position that equitable recoupment is available under the circumstances of this case in a ruling that she does not seek to disavow herein. Rev. Rul. 71-56, 1971-1 C.B. 404; see O'Brien v. United States, 766 F.2d 1038, 1047-1051 (7th Cir. 1985); compare United States v. Bowcut, 287 F.2d 654 (9th Cir. 1961), and United States v. Herring, 240 F.2d 225 (4th Cir. 1957), with Wilmington Trust Co. v. United States, 221 Ct. Cl. 686, 610 F.2d 703 (1979); see also Andrews, "Modern-Day Equitable Recoupment and the 'Two Tax Effect': Avoidance of the Statutes of Limitation in Federal Tax Controversies," 28 Ariz. L. Rev. 595 (1986).Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
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