122 T.C. No. 4
UNITED STATES TAX COURT
SUNOCO, INC. AND SUBSIDIARIES, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19631-97. Filed February 4, 2004.
Respondent asks the Court to dismiss for
lack of subject matter jurisdiction petitioner’s
overpayment claims under sec. 6512(b), I.R.C.,
for the years in issue to the extent that they
involve interest computed under sec. 6611(a),
I.R.C., so-called overpayment interest.
Held: On the basis of Estate of Baumgardner
v. Commissioner, 85 T.C. 445 (1985), the Court
has jurisdiction.
Robert L. Moore II, Thomas D. Johnston, and
Majorie A. Burnett, for petitioner.
John A. Guarnieri, Craig Connell, and Keith L. Gorman,
for respondent.
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