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Q: So, essentially your testimony is that they [i.e.,
Mr. Ledley] took care of everything relative to
the filing of the return?
A: Absolutely. That is a hundred percent correct.
Q: And you had no participation in the filing of the
return?
A: No, except that they required my signature,
because being the executor of the will, I had to
sign it, and which I did. I had full confidence
in them.
Mr. Roisen signed the estate tax return, on August 28, 2001,
after it was more than 8 months overdue.
While we have before us Mr. Ledley’s testimony that, in late
September or early October of 2000, he advised Messrs. Roisen and
Helman to suspend their administration of the estate and he also
advised them not to file an estate tax return, we have no
testimony from Mr. Roisen that either he or Mr. Helman ever
received (or, if received, understood) that advice. At trial,
Mr. Roisen was called as a witness by petitioner. He was
examined by one of petitioner’s counsel with respect to advice
received from Mr. Ledley. He readily agreed with counsel that he
had received advice from Mr. Ledley and had followed that advice.
Counsel’s questions, however, were with respect to advice
generally; she did not ask Mr. Roisen whether he received and
followed any advice with respect to not making a timely return of
tax (i.e., filing the estate tax return on or before December 10,
2000). We infer from that failure of inquiry that Mr. Roisen’s
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