Estate of Gertrude Zlotowski, Deceased, Gunther Grewe, Ancillary Administrator, C.T.A. - Page 2




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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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