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return that was filed and the estate taxes shown on the return,
respondent assessed additions to tax under section 6651(a)(1) and
(2) in the respective amounts of $24,952.02 and $27,726.69.
Those amounts were paid by the estate, as to which an application
for refund was filed with respondent and subsequently denied.
Thereafter, respondent proposed a deficiency in estate tax in the
amount of $14,363 and an addition to tax thereon under section
6651(a)(1) in the amount of $3,591. The estate agreed to
assessment of the $14,363 estate tax deficiency but did not agree
to assessment of the $3,591 addition to tax, whereupon respondent
issued the notice of deficiency for the addition to tax. In the
petition, the estate challenges the section 6651(a)(1) addition
to tax of $3,591 and claims an overpayment for the previously
paid $24,952.02 and $27,726.69 additions to tax under section
6651(a)(1) and (2).
The issue for decision is whether the estate is liable for
the additions to tax under section 6651(a)(1) and (2) for failure
to file its Federal estate tax return timely and failure to pay
the amount shown on the return, respectively. The Court's
analysis of this issue includes the estate's claim to the refund
for overpayment of the previously assessed and paid additions to
tax under section 6651(a)(1) and (2). See Judge v. Commissioner,
88 T.C. 1175 (1987).
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