The Commissioner determined a deficiency in estate tax in the amount of $1,538.69; and added to the tax a 25 per cent penalty in the amount of $3,367.55. The main question is whether a 25 per cent delinquency penalty has been added properly to the estate tax.
FINDINGS OF FACT.
Abraham Werbelovsky died testate on February 17, 1940. At the time of his death he resided in Kings County, City and State of New York. Letters testamentary were granted on March 23...
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