United States Third Circuit
Sunoco Inc and Subsidiaries v. Comm. IRS, 09-2423
In an appeal from a judgment of the Tax Court asserting jurisdiction over a claim arising from an overpayment of income tax, judgment is reversed where, under 26 U.S.C. section 6611(a), the Tax Court lacks subject matter jurisdiction over additional overpayment interest.
Appellate Information
- Decided 10/07/2011
- Published 10/07/2011
Judges
- McKEE
Court
- United States Third Circuit