Estate of Bessie I. Mueller, Deceased, John S. Mueller, Personal Representative - Page 19

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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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