Opinion ID: 343604
Heading Depth: 2
Heading Rank: 1

Heading: The Refusal to Order Refunds for the Related Corporations

Text: 13 The Tax Court is a court of limited jurisdiction, possessing only such power to adjudicate controversies as is conferred upon it by the Internal Revenue Code. 26 U.S.C.A. § 7442 (1967); Commissioner of Internal Revenue v. Gooch Milling & Elevator Co., 320 U.S. 418, 419-420, 64 S.Ct. 184, 185, 88 L.Ed. 139, 142 (1943); Transport Manufacturing & Equipment Co. v. Commissioner of Internal Revenue, 434 F.2d 373, 381 (5th Cir. 1970). It does not have the authority to order that a refund be given, or to review the Commissioner's denial of a refund claim. United States ex rel. Girard Trust Co. v. Helvering, 361 U.S. 540, 542, 57 S.Ct. 855, 856, 81 L.Ed. 1272, 1276 (1937); Morse v. United States, 494 F.2d 876, 879 (9th Cir. 1974); Transport Manufacturing & Equipment Co. v. Commissioner of Internal Revenue, 480 F.2d 448, 541 (8th Cir. 1973); L. Ponder, United States Tax Court Practice & Procedure 43 (1976). Therefore, we uphold the Tax Court's refusal to order the Commissioner to make refunds to the related corporations based on his Section 482 allocation, or to state that they are entitled to such refunds. 14