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tax return to Gershon.2 We read that section as it is written
and come to a contrary conclusion. The fact that Seltzer’s duty
to file the estate tax return timely is an act “that the trustee
[Seltzer] can reasonably be required personally to perform” is
quickly seen from the Supreme Court’s observation in United
States v. Boyle, supra at 252, that it takes no special expertise
to ascertain the due date of a tax return or to make sure that
the due date is met. Such is especially so given that Seltzer
was not laboring under any disability which might excuse his
failure to exercise the requisite ordinary business care and
prudence; he was in good health and even made sure that the bills
of DPM and GlenLee were paid timely and in full. Seltzer’s
selective inability to meet his tax obligations as a
coadministrator of the estate, when he continued to conduct
normal business operations, supports our finding that the
reasonable cause exception has not been met as to him. See Bear
2 Cal. Prob. Code sec. 16012 (West Supp. 2006) provides in
relevant part:
SEC. 16012. Delegation of duties; prohibitions;
exceptions
(a) The trustee has a duty not to delegate to
others the performance of acts that the trustee can
reasonably be required personally to perform * * *.
(b) In a case where a trustee has properly
delegated a matter to an agent, cotrustee, or other
person, the trustee has a duty to exercise general
supervision over the person performing the delegated
matter.
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