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NOTES 791 Tax Lawyer, Vol. 53, No. 3 NOTE EQUITABLE RECOUPMENT—IS IT BEYOND THE TAX COURT’S JURISDICTION? ESTATE OF BRANSON V. COMMISSIONER In Estate of Branson v. Commissioner,1 the Tax Court held that it had jurisdicctio to hear an equitable recoupment claim.2 The court reasoned that the Tax Reform Act of 19693 placed it in standing similar to a federal district court, thus allowing the Tax Court to exercise jurisdiction over equitable remedies.4 Moreovver the court held that equitable...