United States Second Circuit

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Borenstein v. Commissioner of Internal Revenue, 17‐3900

Held that the U.S. Tax Court could order a refund of a taxpayer's income tax overpayment. The Tax Court had concluded that it lacked jurisdiction under the particular circumstances here, even though all parties agreed that the taxpayer had overpaid. Disagreeing, the Second Circuit reversed and remanded, characterizing the issue as one of first impression in any court.

Appellate Information

  • Decided
  • Published 2019/04/02


  • Jacobs


  • United States Second Circuit