Sunoco, Inc. and Subsidiaries - Page 1

                                                                                     








                                   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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