- 3 -
refund of overpayments, see sec. 6402(a),4 we are unaware of any
provision that authorizes him to make gifts. Furthermore, we
would be hard pressed to find that respondent made the payment
based on a detached and disinterested generosity, out of
affection, respect, or admiration of petitioner so as to
constitute a gift. See Commissioner v. Duberstein, 363 U.S. 278,
285 (1960).
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered
for respondent.
4 Upon receipt of a return, if respondent “determines that
the payments by the taxpayer * * * are in excess of the amount of
tax shown on the return, * * * [respondent] may make credit or
refund of such overpayment without awaiting examination of the
completed return”. Sec. 301.6402-4, Proced. & Admin. Regs.
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Last modified: May 25, 2011