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Code in effect on the date of the death of Joseph G. Maltaman
(decedent), and all Rule references are to the Tax Court Rules of
Practice and Procedure. After concessions, the sole issue
remaining for decision is whether petitioner is liable for the
addition to tax for failure to file petitioner's estate tax
return timely.
FINDINGS OF FACT
Some of the facts have been stipulated for trial pursuant to
Rule 91. The parties' stipulations of fact are incorporated
herein by reference and are found as facts in the instant case.
Decedent, a semiretired attorney, died intestate on May 28,
1990, in Daly City, California. At the time the petition in the
instant case was filed, the address of the special administrator
of decedent's estate (decedent's estate or the estate), Paul J.
Constantino, was Burlingame, California.
Decedent, who was 67 years of age at his death and had never
married, was the father of a child, Joseph C. Maltaman Muscat,
who was 3 or 4 years old at the time of decedent's death. The
child's mother, Josephine Muscat, retained Frank Blum, an
attorney, to represent her in connection with the administration
of decedent's estate. Mr. Blum sought to have Ms. Muscat named
special administrator of the estate, but, after hearings, on June
21, 1990, the Superior Court for the State of California in and
for the County of San Mateo (superior court) appointed as special
administrator Mr. Constantino, a practicing attorney who had no
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