Sunoco, Inc. and Subsidiaries - Page 21

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             deficiency has been issued and the taxpayer has petitioned               
             for review, section 6512(a) provides that the Tax Court                  
             should be able to determine an overpayment to the exclusion              
             of the other tax forums.  Id. at 451-452.  We noted that                 
             this intent would be frustrated by reading section 6512(b)               
             to provide that the overpayments which are the subject of                
             the Tax Court’s jurisdiction are substantially different                 
             from the overpayments which are subject to the jurisdiction              
             of the other tax forums.  Id. at 451.  Stated differently,               
             we noted that the “overpayment” determined by the Tax Court              
             should be synonymous with that determined by a U.S.                      
             District Court or the Court of Federal Claims.  We further               
             noted that:                                                              

                  With respect to interest which is part of an                        
                  overpayment, * * * we must be able to determine                     
                  all components of that overpayment or a taxpayer                    
                  unwittingly may not be able to recover interest                     
                  in those situations where the Commissioner                          
                  initially determined a deficiency and the                           
                  taxpayer petitioned to the Tax Court. * * *                         

             Id. at 453.                                                              

                  In Estate of Baumgardner v. Commissioner, 85 T.C. 445               
             (1985), we overruled two Opinions of the Court which had                 
             held that the words “an overpayment of tax”, in the                      
             predecessor of section 6512(b), excluded interest.  Id. at               
             456.  In discussing those Opinions, we said the following:               

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