T.C. Memo. 2000-6
UNITED STATES TAX COURT
ESTATE OF ETHEL JOSEPHINE SPOWART HINZ,
DECEASED, LESTER F. HINZ, JR., EXECUTOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8194-97. Filed January 6, 2000.
When decedent (D) died on May 4, 1992, she owned
several parcels of real property located in California.
H, the executor of D’s estate, employed C, “the family
attorney”, to “do the federal estate tax return.” H knew
the estate tax return was due Feb. 4, 1993, 9 months from
the date of D’s death. Before the estate tax return was
due, C told H that an extension for the time to file the
estate tax return could be obtained. C timely filed a
request for a 5-month, 27-day extension of the time to file
and a 10-month, 27-day extension of the time to pay the
estate tax. Under sec. 6081, I.R.C. 1986, the maximum
extension available for filing an estate tax return is 6
months and under sec. 6161, I.R.C. 1986, the maximum
extension for paying the estate tax is 1 year. R approved a
6-month extension for the time to file and a 1-year
extension for the time to pay the estate tax. The extended
due date for filing the return was Aug. 4, 1993, and for the
payment of the tax liability was Feb. 4, 1994. After the
extension request was filed, H did not contact C or inquire
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