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administer John’s intestate estate. The Court granted Overton’s
petition, opened a probate proceeding relating to John’s estate,
and appointed Overton as personal representative.
John’s estate consisted primarily of one asset (namely, the
balance due on John’s separate $40,000 deferred annuity relating
to his 1994 accident).
Apparently, only two claims were filed against John’s
estate: (1) A claim filed by respondent for unpaid taxes; and
(2) a claim filed by Overton for support and for an allowance for
her then minor child.
Petitioner was not notified until 2003 about the probate of
John’s estate, by which time petitioner apparently was time-
barred from filing a claim against the estate for the portion of
the 1995 joint Federal income taxes, penalty, additions to tax,
and interest which petitioner had paid (see below) but all of
which John was obligated to pay under the divorce decree.
At the time of the trial herein, petitioner earned
approximately $52,000 a year, rented a comfortable home, and was
trying to rebuild her life.
On approximately August 19, 1996, petitioner and John
timely filed their 1995 joint Federal income tax return on which
was reflected a Federal income tax underpayment or balance due of
$17,516 (the underpayment). The tax return also reflected that
for 1995 petitioner and John had made no estimated income tax
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