- 9 - U.S. 868, 887 (1991), has authority to hear such a claim. We then proceeded to reexamine the issue in Estate of Mueller v. Commissioner, 101 T.C. 551 (1993), and subsequently in Estate of Bartels v. Commissioner, 106 T.C. 430 (1996), and Estate of Branson v. Commissioner, 113 T.C. 6 (1999). In each of these cases, we held that this Court has authority to apply equitable recoupment. See Estate of Branson v. Commissioner, supra at 7, 14; Estate of Bartels v. Commissioner, supra at 434-436; Estate of Mueller v. Commissioner, supra at 556, 561. Our position in this recent line of cases rests upon considerations of, among other things, statutory language, the nature of this Court, and our role in resolving tax controversies. As regards statutory language, we have interpreted section 6214(b), which states that the Court “shall have no jurisdiction to determine whether or not the tax for any other year or calendar quarter has been overpaid or underpaid”, to mean, at most, that we may be precluded from determining the income tax or gift tax for any prior period. See Estate of Branson v. Commissioner, supra at 12; Estate of Bartels v. Commissioner, supra at 434. Hence, contrary to respondent’s averments, the section does not operate to prevent an offset for overpayment of estate tax. See Estate of Bartels v. Commissioner, supra at 434-435.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
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