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Liquidating Co. v. Commissioner, 64 T.C. 713, 716 (1975)
(involving corporate income tax and withholding tax where the
same corporation was the withholding agent); Rowan Cotton Mills
Co. v. Commissioner, 1 T.C. 865 (1943) (income, excess profits,
and unjust enrichment tax), affd. on this issue 140 F.2d 277 (4th
Cir. 1944); Towe v. Commissioner, T.C. Memo. 1992-689 (income tax
and gift tax); see also Michael v. Commissioner, 75 F.2d 966, 969
(2d Cir. 1935) (transferee liability of a corporation and
individual income tax), affg. 22 B.T.A. 639 (1931). The purpose
of section 6212(c) is "to prevent repetitious litigation with
respect to the same tax for the same year." S-K Liquidating Co.
v. Commissioner, supra at 718.
In this case, the notices of deficiency each concern a
different type of tax liability, which would emanate from
different returns, and concern taxable periods that are defined
differently. Although the income tax and excise tax deficiencies
are based on the same underlying factual premise (transfers to
petitioner from his pension plan), they are distinct. The
issuance of notices of deficiency by respondent is governed by
section 6212(c)(1). That statutory provision restricts
respondent from determining an additional deficiency, in income
tax or of chapter 43 tax, for the same taxable year. Respondent
determined an income tax deficiency for 1991 in the February
notice and an excise tax deficiency for 1991 in the August
notice. Respondent did not determine an additional deficiency
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