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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.
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