- 2 - Commissioner, T.C. Memo. 1998-305, affd. 201 F.3d 505 (D.C. Cir. 2000). Therefore, we lack jurisdiction to redetermine interest in this case. Jerome Bernard Libin, Steuart Hill Thomsen, David A. Roby Jr., Robert S. Chase II, William Sanford Corey, Alexa Temple Dubert, H. Karl Zeswitz Jr., and Joseph M. Persinger, for petitioner. Jill A. Frisch, for respondent. OPINION RUWE, Judge: On October 3, 2001, petitioner, AlliedSignal, Inc., filed a motion to redetermine interest under section 7481(c) and Rule 261.1 Petitioner claims to have overpaid deficiency interest in the following amounts and for the following tax years: Tax Year Interest 1988 $415,714 1989 2,658,117 1990 17,564,033 1991 0 1992 3,743,091 1993 178,469 1994 1,766,896 1995 6,347,788 Respondent filed a notice of objection in which he moves to dismiss petitioner’s motion for lack of jurisdiction. Respondent argues that we lack jurisdiction to redetermine petitioner’s 1All section references are to the Internal Revenue Code in effect at the time of the filing of the motion, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
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