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Dennis P. Craig, for petitioner.
Edward J. Laubach, Jr., for respondent
OPINION
RUWE, Judge: This case is before the Court on remand from
the U.S. Court of Appeals for the Third Circuit for further
consideration consistent with its opinion in Bachner v.
Commissioner, 81 F.3d 1274 (3d Cir. 1996), affirming our decision
regarding petitioner's 1985 tax year and remanding with respect
to petitioner's 1984 taxable year. Subsequent to the remand of
this case, the parties filed a supplemental stipulation of facts
and briefs relating to the issue on remand.
The issue for decision on remand is whether there is an
"overpayment" of petitioner's income tax for the taxable year
1984 and, if so, the amount.
Background
In 1984 and 1985, petitioner was employed as a laboratory
technician by the Westinghouse Electric Corp. In November 1984,
petitioner sent the first of three letters to the Internal
Revenue Service, all requesting assurance that his filing of a
tax return would not cause him to be treated as having
"relinquished" any of his constitutional rights. The District
Director responded with letters emphasizing that the Internal
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