Deaton v. Comm'r of Internal Revenue, 05-60278, 05-60292
Tax court decision in a dispute over the IRS's treatment of petitioners' remittance of certain funds is affirmed where the tax court properly determined that certain overpaid funds, which accompanied an application for an extension of time to file a tax return, were a "payment," not a "deposit," and thus could not be credited against certain subsequent tax liabilities.
- Decided 02/09/2006
- Published 02/10/2006
- DeMOSS, Circuit Judge:, Before GARWOOD, DeMOSS and BENAVIDES, Circuit Judges.
- United States Fifth Circuit
- For Appellant:
- Lawrence R. Jones, Jr., Townsend & Jones, Dallas, TX, for the Deatons., Annette Marie Wietecha, Gilbert S. Rothenberg, Eileen J. O'Connor, Asst. Atty. Gen., U.S. Dept. of Justice, Robert R. Di Trolio, U.S. Tax Court, Donald L. Korb, Chief Counsel, IRS, Washington, DC, for CIR.