Estate of Michael J. Thomas - Page 18




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          exceeded $500,000, i.e., the filing threshold amount, even                  
          without inclusion of the assets involved in the Thomas Trust                
          dispute.7  Therefore, the Court cannot accept the estate's                  
          contention that the outcome of the common pleas court litigation            
          would have determined whether an estate tax return was required             
          to be filed.  On this record, it appears that a Federal estate              
          tax return would have been required to be filed even if                     
          decedent's estate had received none of the assets of the Thomas             
          Trust involved in the litigation.  Thus, the outcome of the                 
          common pleas court case would have had no effect on the necessity           
          for filing a return.8                                                       

               Moreover, when eventually filed, the estate tax return                 
          reported a $2,047,294.06 gross estate at the date of decedent's             
          death.  The gross estate consisted of $557,180 in real estate,              
          $771,109.47 in stocks and bonds, $264,330.53 in mortgages, notes,           


               7    Indeed, just as the Supreme Court stated in United                
          States v. Boyle, 469 U.S. at 252, that it requires no special               
          training or effort to ascertain a deadline and make sure that it            
          is met, it requires no more special training nor effort to                  
          ascertain the dollar value threshold for filing a return.  In any           
          event, lack of knowledge that a return is required to be filed or           
          of the due date thereof does not constitute reasonable cause.               
          Cronin's Estate v. Commissioner, 164 F.2d 561, 566 (6th Cir.                
          1947), affg. on this issue 7 T.C. 1403, 1414 (1946).                        
               8    The Court finds it also notable that the suit regarding           
          the Thomas Trust was not filed by the executrix until 4-1/2 years           
          after the due date of the return, and that the estate tax return            
          was not filed until 2 years following the final disposition of              
          the Thomas Trust case.                                                      





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