- 10 - Concerning the nature of this Court, we have focused on the difference between the highly circumscribed authority of an executive agency such as the Board of Tax Appeals and the broader judicial power exercised by an Article I court. See Estate of Branson v. Commissioner, supra at 10-12. We have further concluded therefrom that Commissioner v. Gooch Milling & Elevator Co., supra, and its progeny are not controlling on the issue of equitable recoupment. See Estate of Branson v. Commissioner, supra, at 11-12. With respect to the Court’s role in resolving tax controversies, we have placed particular emphasis on the distinction between expanding our jurisdiction through equitable powers and applying equitable principles in disposition of cases that come within our jurisdiction. See Estate of Branson v. Commissioner, supra at 12; Estate of Bartels v. Commissioner, supra at 435; Estate of Mueller v. Commissioner, supra at 556- 557. Only the former is prohibited and only the latter is involved when the affirmative defense of equitable recoupment is considered in resolving a deficiency proceeding properly before us. See Estate of Branson v. Commissioner, supra at 12-13; Estate of Bartels v. Commissioner, supra at 435-436; Estate of Mueller v. Commissioner, supra at 557. Moreover, in considering our role in relation to that of the U.S. District Courts, we have noted the following:Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011