Estate of Jane H. Gudie, Mary Helen Norberg v. Commissioner (2011)
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It is well settled that in a deficiency case this Court lacks jurisdiction to provide relief other than to “redetermine the correct amount of the deficiency”, sec. 6214(a), and “may exercise jurisdiction only to the extent authorized by Congress”, Estate of Gudie v. Commissioner, 137 T.C. 165, 170 (2011).