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ESTATE OF MUELLER v. COMMISSIONER

Docket No. 2733-90.

101 T.C. 551 (1993)

ESTATE OF BESSIE I. MUELLER, DECEASED, JOHN S. MUELLER PERSONAL REPRESENTATIVE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 13, 1993.

Attorney(s) appearing for the Case

Stevan Uzelac, Michael A. Indenbaum, and Paul L. Winter, for petitioner.

Thomas M. Rath, for respondent.

OPINION

BEGHE, Judge:

In Estate of Mueller v. Commissioner, T.C. Memo. 1992-284, we redetermined the increased value of the shares of Mueller Co. included in decedent's gross estate. We now consider respondent's motion to dismiss for lack of jurisdiction the partial affirmative defense of equitable recoupment asserted in petitioner's amended petition in respect of a time-barred overpayment of income tax...

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