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that allows the residuary legatee's overpayment to be taken into
account in determining petitioner's estate tax deficiency.
As Judge Chabot points out, the Tax Court's task in this
case is to redetermine petitioner's estate tax deficiency, and
"deficiency" is a term of art in Federal taxation that has
special significance for our jurisdiction. See Murphree v.
Commissioner, 87 T.C. 1309, 1311 (1986); Martz v. Commissioner,
77 T.C. 749, 754 (1981); Hannan v. Commissioner, 52 T.C. 787, 791
(1969). Section 6211(a) defines "deficiency" as follows:
SEC. 6211 DEFINITION OF A DEFICIENCY.
(a) In General.-- For purposes of this title in
the case of income, estate, and gift taxes imposed by
subtitles A and B and excise taxes imposed by chapters
41, 42, 43, and 44 the term "deficiency" means the
amount by which the tax imposed by subtitle A or B, or
chapter 41, 42, 43, or 44 exceeds the excess of--
(1) the sum of
(A) the amount shown as the tax by the
taxpayer upon his return, if a return was
made by the taxpayer and an amount was shown
as the tax by the taxpayer thereon, plus
(B) the amounts previously assessed (or
collected without assessment) as a
deficiency, over--
(2) the amount of rebates, as defined in
subsection (b)(2), made.
In other words, the deficiency (d) equals the correct tax imposed
(t) less the total tax shown on the return (s) plus prior
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