-14-
suffered undue hardship if the tax had been paid by the due date.
See sec. 301.6651-1(c), Proced. & Admin. Regs.
Petitioner makes no claim that the estate would have
suffered undue hardship if the estate had paid the tax by the due
date, and we do not find independently on the basis of the record
at hand that such would have been the case. The thrust of
petitioner’s argument is that Gershon’s hip injury prevented him
from preparing the estate tax return in time to pay the estate
tax timely and that Seltzer could not otherwise pay that tax
because he needed the return to know how much tax to pay. We are
unpersuaded. For the reasons stated above in our discussion of
the addition to tax for late filing, we conclude that the
coadministrators did not exercise ordinary business care and
prudence in attempting to pay the tax timely. We add that we
believe that an ordinary and reasonable person in Seltzer’s
position would have consulted another individual as to the estate
tax return had he or she known that the return was on extension
and believed that the current preparer was suffering from a
disability.
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