Estate of Ethel Josephine Spowart Hinz - Page 2




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               into the status of the extension or the tax return.  After             
               the extended filing due date had passed, C contacted H to              
               get the necessary real property appraisals. The estate tax             
               return was filed on Feb. 4, 1994, 6 months after the                   
               extended filing due date.                                              
                    On the untimely filed estate tax return, the estate               
               elected under sec. 6166, I.R.C. 1986, to pay in installments           
               the estate tax related to certain of D’s real estate                   
               interests.  R tentatively allowed the sec. 6166, I.R.C.                
               1986, election.  Ten months later, R notified H that the               
               sec. 6166, I.R.C. 1986, election was denied because it was             
               made on an untimely filed tax return.                                  
                    1. Held: Fair market values of the properties                     
               determined.  Sec. 2031, I.R.C. 1986.                                   
                    2. Held, further, P is liable for an addition to tax              
               for failure to timely file the estate tax return.  Sec.                
               6651(a)(1), I.R.C. 1986; United States v. Boyle, 469 U.S.              
               241 (1985).                                                            
                    3. Held, further, P is not liable for an addition to              
               tax for failure to timely pay the estate tax liability shown           
               on P’s estate tax return.  Sec. 6651(a)(2), I.R.C. 1986.               


               Francis Burton Doyle, for petitioner.                                  
               G. Michelle Ferreira, for respondent.                                  


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               CHABOT, Judge: Respondent determined a deficiency in Federal           
          estate tax and additions to tax under sections 6651(a)(1)1                  




          1    Unless indicated otherwise, all section references are to              
          sections of the Internal Revenue Code of 1986 as in effect for              
          the date of decedent’s death.                                               






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