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estate of the same decedent” has become final. Sec. 6512(a);
Hemmings v. Commissioner, 104 T.C. at 226, 232-233. Indeed, even
in the other forums, the taxpayer apparently is barred from
bringing a second suit for the same tax even if that second suit
is based on a different issue. Hemmings v. Commissioner, 104
T.C. at 233-234. Thus, Hemmings does not support the dissent’s
contentions as to what is respondent’s claim in the instant case,
against which equitable recoupment is sought to lie.
Because the majority opinion’s analysis, in combination with
Mueller I, appears to dispose of the instant case, failure to
respond to the other considerations dealt with in Judge Beghe’s
dissent, is not to be taken as acceptance of, or disagreement
with, the views Judge Beghe expresses as to the many hurdles
petitioner must overcome in order to succeed in the highly
technical realm of equitable recoupment.
COHEN, PARR, and RUWE, JJ., agree with this concurring
opinion.
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