111 T.C. No. 2
UNITED STATES TAX COURT
ESTATE OF EMANUEL TROMPETER, DECEASED,
ROBIN CAROL TROMPETER GONZALEZ AND JANET ILENE TROMPETER
POLACHEK, CO-EXECUTORS, Petitioner v. COMMISSIONER OF
INTERNAL REVENUE, Respondent*
Docket No. 11170-95. Filed July 22, 1998.
E, an estate, is subject to the fraud penalty of
sec. 6663(a), I.R.C. R computes this penalty based on
E's underpayment as determined by taking into account
only the deductions which were included on E's Federal
estate tax return. E computes its underpayment by also
taking into account deductions for expenses, such as
professional fees and deficiency interest, which arose
after the filing of E's return.
Held: E's underpayment is determined by taking
into account all deductible expenses, including those
paid or incurred after the filing of the return.
Robert A. Levinson and Avram Salkin, for petitioner.
* This opinion supplements our Memorandum Opinion in
Estate of Trompeter v. Commissioner, T.C. Memo. 1998-35.
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