Estate of Glenn G. Forgey - Page 1

                                   115 T.C. No. 11                                    

                               UNITED STATES TAX COURT                                

                    ESTATE OF GLENN G. FORGEY, DECEASED, LYLE A.                      
                          FORGEY, EXECUTOR, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 13077-98.                  Filed August 16, 2000.           

                    An estate tax return was delinquently filed on                    
               behalf of decedent’s estate (E).  R assessed the tax                   
               reported on the return and an addition to tax for late                 
               filing.  R subsequently examined E’s return and                        
               determined a deficiency and an addition to tax for late                
               filing relating to such deficiency.  The parties                       
               settled the issues relating to the estate tax                          
               liability.  As part of the settlement, E agreed to                     
               various increases to the taxable estate.  However, due                 
               to R’s allowance of a deduction for interest expense,                  
               the settlement produced an overassessment in tax.                      
                    E disputes the late filing addition to tax                        
               assessed by R prior to the issuance of the notice of                   
               deficiency.  R contends that this Court lacks                          
               jurisdiction over such addition to tax pursuant to sec.                
               6665(b), I.R.C.  E contends that this Court has                        
               jurisdiction over a portion of the addition to tax                     
               under sec. 6665(b)(1), I.R.C., given that E agreed to                  
               increases in the taxable estate through the deficiency                 

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