Estate of Stella Adler Wilson - Page 2

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                    Held:  R may not reallocate D's 1980 tax payment to               
               satisfy outstanding assessments for years other than 1980.             

               Howard Philip Newman, for petitioner.                                  
               Jeffrey Johnson, for respondent.                                       

                                 MEMORANDUM OPINION                                   
               NIMS, Judge:  Respondent determined deficiencies and                   
          additions to tax with respect to the Federal income tax of Stella           
          Adler Wilson (decedent) for the taxable years 1980, 1981, and               
          1982.  Decedent, the original petitioner, died in 1992, and by              
          Order dated October 21, 1997, her estate was substituted as                 
               This case initially involved a number of partnership-related           
          issues.  However, these have all been resolved by stipulation.              
               When petitioner reviewed respondent's proposed computation             
          of tax due, a question emerged over the application of a payment            
          to a specific tax liability.  By Order of the Court, petitioner             
          was permitted to amend her pleadings to claim an overpayment for            
          the taxable year 1980.  There is no dispute that the claim was              
               Petitioner contends that there is an overpayment of Federal            
          income taxes for the taxable year 1980 in the amount of $30,000             
          due to the IRS's unauthorized reallocation of a voluntary                   
          "designated" payment of tax, from decedent's taxable year 1980              

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Last modified: May 25, 2011