Estate of Gertrude Zlotowski, Deceased, Gunther Grewe, Ancillary Administrator, C.T.A. - Page 10




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          passing without the return being filed, much less that they let             
          it pass without filing the return in reliance on Mr. Ledley’s               
          advice.                                                                     
               Mr. Helman is deceased, and petitioner has provided no                 
          evidence of Mr. Helman’s state of mind.  Mr. Roisen testified               
          about his administration of the estate, and, from that testimony,           
          we draw the conclusion that he was almost completely disengaged             
          from estate administration, relying on Mr. Ledley to do virtually           
          all that was required of him and Mr. Helman.  Specifically, we              
          make the following findings, based on Mr. Roisen’s testimony:  He           
          agreed to serve as an executor to accommodate his old business              
          acquaintance, decedent’s husband.  He relied on decedent’s                  
          attorney for the selection of Mr. Ledley as executors’ counsel.             
          He knew nothing about the estate and relied fully on Mr. Ledley,            
          who, from his perspective, was in charge of the estate.  Apart              
          from signing the Form 706, he did not participate in filing it,             
          which job, he believed, was in Mr. Ledley’s hands.  He never                
          discussed with Mr. Ledley penalties for a late-filed return.  He            
          only discussed with Mr. Ledley whether the return was going to be           
          filed on time after it already was late.                                    
               Mr. Roisen’s almost complete disengagement from return                 
          preparation is captured by his final exchange with one of                   
          respondent’s counsel:                                                       








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