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deficiency in Federal estate tax of $933,437 and an addition to
tax for failure to file timely the estate tax return of $233,359.
All section references are to the Internal Revenue Code in
effect for the date of decedent’s death, and all Rule references
are to the Tax Court Rules of Practice and Procedure.
On account of stipulations made by the parties, which we
accept, the sole issue remaining for our decision is the addition
to tax for failure to file timely the estate tax return.
Some facts have been stipulated and are so found. The
stipulation of facts, with accompanying exhibits, is incorporated
herein by this reference. We need find few facts in addition to
those stipulated and shall not, therefore, separately set forth
our findings of fact. We shall make additional findings of fact
as we proceed.
Background
We may be brief in our background discussion since the issue
before us is narrow: Was the failure to timely file the estate
tax return due to reasonable cause and not due to willful
neglect?
Decedent died on September 10, 1999. At that time, although
a U.S. citizen, she was domiciled in Germany. She had made two
wills, the U.S. will and a later, German will (the German will),
which revoked the U.S. will.
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