Court Opinion

ID: 9447319
Source: CourtListenerOpinion
Date Created: 2023-08-03 22:31:39.822621+00
Date Added: 2024-06-11T17:30:59.240166
License: Public Domain

WHITAKER, Judge
(concurring).
In dissenting in J. P. Morgan & Co. v. United States, 145 F.Supp. 927, 136 Ct. Cl. 748, I stated that in my opinion the amount refunded was “based upon” the allowance of a credit for State inheritance taxes paid. I am still of the opinion that section 813 of the Internal Revenue Code of 1939 prohibits the payment of interest on such a refund. In the instant case, however, the refund could not be based upon the allowance of such a credit because the State taxes were paid prior to the filing of the Federal estate tax return. Since this prepayment was permitted by State law, the taxpayer could take the credit on his estate tax return at the time it was filed. Unless it later resulted that the taxpayer paid additional State taxes, which was not the case in the instant suit, the subsequent refund of Federal estate taxes could not be based upon the allowance of a credit for estate taxes paid.
JONES, C. J., joins in the foregoing concurring opinion.