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own use", id., so that a personal representative can be charged
with grand theft for converting estate assets without the consent
or approval of the estate's beneficiaries, id. at 1101-1103.
Although Mr. Howard had legal title to the estate assets in
his capacity as personal representative, he had no right to
dispose of the estate assets for his personal use. Mr. Howard
has stipulated and the record clearly shows that he spent the
money he withdrew from the estate for his personal use. Under
State v. Lahurd, supra, when a personal representative converts
estate proceeds for personal use, such proceeds are the “property
of another”. Consequently, Mr. Howard was not merely borrowing
money from himself, and he did need consents from the
beneficiaries to create legitimate loans between the estate and
himself.
We also hold that petitioner is liable for the additions to
tax under sections 6651(a)(1) and 6654. If a taxpayer fails to
file a return by the due date and cannot show that the failure is
due to reasonable cause and not willful neglect, then section
6651(a)(1) imposes an addition equal to 5 percent of the
underpayment of tax for each month such failure continues, not to
exceed 25 percent in the aggregate. Petitioner bears the burden
of proving that his failure to file a timely return was due to
reasonable cause and not willful neglect. Rule 142(a); United
States v. Boyle, 469 U.S. 241, 245 (1985). Petitioner did not
file income tax returns for 1987 and 1988. He has offered no
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