Estate of Michael J. Thomas - Page 2




                                        - 2 -                                         

          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).                                                        







Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011