- 21 -
however, has proven to be in error, as petitioner concedes that
an additional amount of estate tax is due. Even if that belief
prompted Mr. Belotz to delay preparation of the estate tax return
until the compilation of necessary information was complete,
petitioner must bear the consequences of that mistaken belief.
Jackson v. Commissioner, 86 T.C. 492, 538-539 (1986), affd. 864
F.2d 1521 (10th Cir. 1989).
Moreover, it appears that the responsibility for the delay
in Mr. Belotz' receipt of the information he considered necessary
for the preparation of the return lies considerably with Mr.
Constantino. The record indicates that beginning at least during
July 1991, Mr. Belotz sought information concerning, inter alia,
expenses of the estate that Mr. Constantino was slow to provide
and that Mr. Constantino's tardiness in responding continued even
after the return became overdue. Mr. Constantino provided such
information at the end of October 1991 and as late as January
1992, the month that the return was filed. Mr. Constantino
provided the information as to expenses only after repeated
prodding by Mr. Belotz. Indeed, Mr. Belotz appears to have been
more concerned with filing the return as quickly as possible once
it became overdue than Mr. Constantino appears to have been.
7 (...continued)
amount of tax required to be shown on the return is to be reduced
by amounts paid on or before the date prescribed for payment of
the tax.
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