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passing without the return being filed, much less that they let
it pass without filing the return in reliance on Mr. Ledley’s
advice.
Mr. Helman is deceased, and petitioner has provided no
evidence of Mr. Helman’s state of mind. Mr. Roisen testified
about his administration of the estate, and, from that testimony,
we draw the conclusion that he was almost completely disengaged
from estate administration, relying on Mr. Ledley to do virtually
all that was required of him and Mr. Helman. Specifically, we
make the following findings, based on Mr. Roisen’s testimony: He
agreed to serve as an executor to accommodate his old business
acquaintance, decedent’s husband. He relied on decedent’s
attorney for the selection of Mr. Ledley as executors’ counsel.
He knew nothing about the estate and relied fully on Mr. Ledley,
who, from his perspective, was in charge of the estate. Apart
from signing the Form 706, he did not participate in filing it,
which job, he believed, was in Mr. Ledley’s hands. He never
discussed with Mr. Ledley penalties for a late-filed return. He
only discussed with Mr. Ledley whether the return was going to be
filed on time after it already was late.
Mr. Roisen’s almost complete disengagement from return
preparation is captured by his final exchange with one of
respondent’s counsel:
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Last modified: November 10, 2007