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to the taxpayer”. Where a Court of Appeals reverses
and remands for further proceedings without indicating
that an ascertainable “amount” of the previously
determined deficiency cannot be properly assessed on
remand, no part of the amount of the previously
determined deficiency has been disallowed for purposes
of sec. 7486, I.R.C. P’s motion is denied.
Harold A. Chamberlain, for petitioner.
Carol Bingham McClure, for respondent.
OPINION
RUWE, Judge: This case is before the Court on the estate’s
motion to restrain collection, abate assessment, and refund
amounts collected by respondent. Section 7486 provides that “if
the amount of the deficiency determined by the Tax Court is
disallowed in whole or in part by the court of review, the
amount so disallowed shall be credited or refunded to the
taxpayer”. The sole issue for decision is whether the amount of
the deficiency previously determined by this Court was disallowed
in whole or in part by the court of review, within the meaning of
section 7486,1 when the Court of Appeals reversed, vacated, and
remanded.
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect as of the date of decedent’s
death, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
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Last modified: May 25, 2011