Estate of Ethel Josephine Spowart Hinz - Page 1
















                                  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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