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considering the predecessor to section 7481, the
Supreme Court ruled that after an order of the Tax
Court has become final the “statute deprives us of
jurisdiction over the case.” R. Simpson & Co. v.
Commissioner, 321 U.S. 225, 230 (1944); see also Lasky
v. Commissioner, 235 F.2d 97, 99 (9th Cir. 1956). The
Court recognized that “the usual rules of law
applicable in court procedure must be changed” to
achieve the finality needed in the realm of tax
decisions. See Simpson, 321 U.S. at 228.
It is suggested that the result of our opinion is
inequitable and hands the estate a windfall. However, the fact
that our overpayment decision in this case was appealed,
affirmed, and has become final, deprives us, and any other court,
of jurisdiction to modify the final decision that there was an
overpayment of $238,847.24.20 This rule of finality can result
20Sec. 6512(a) generally deprives any other court from
taking jurisdiction to determine an overpayment if the taxpayer
has filed a petition in the Tax Court. The origin of sec.
6512(a), as applied to estate taxes, is sec. 319(a) of the
Revenue Act of 1926, ch. 27, 44 Stat. (Part 2) 84. S. Rept. 52,
69th Cong., 1st Sess. (1926), 1939-1 C.B. (Part 2) 332, 351,
explains the reasons for the enactment of sec. 319(a) of the
Revenue Act of 1926 as follows:
But if he [taxpayer] does elect to file a petition
with the Board his entire tax liability for the year in
question (except in case of fraud) is finally and
completely settled by the decision of the Board when it
has become final, whether the decision is by findings
of fact and opinion, or by dismissal, as in case of
lack of prosecution, insufficiency of evidence to
sustain the petition, or on the taxpayer’s own motion.
The duty of the Commissioner to assess the deficiency
thus determined is mandatory, and no matter how
meritorious a claim for abatement of the assessment or
for refund he can not entertain it, nor can suit be
maintained against the United States or the collector.
Finality is the end sought to be attained by these
(continued...)
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