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ESTATE OF GOLDSTEIN v. COMMISSIONER

Docket No. 11962.

6 T.C.M. 899 (1947)

Estate of Samuel Goldstein, Deceased, Samuel Rubinton, Hannah Sherman, and Sidney Goldstein, Executors v. Commissioner.

United States Tax Court.

Entered July 30, 1947.

Attorney(s) appearing for the Case

Meredith M. Daubin, Esq., 1111 Munsey Bldg., Washington, D. C., for the petitioner. Sheldon V. Ekman, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

This case involves a 25 per cent penalty added to estate tax. The total amount of penalty was $11,412.23, of which $9,058.98 had been assessed, leaving a deficiency of $2,353.25 involved herein. The question presented is whether the petitioner has shown reasonable cause for failure to file timely estate tax return.

Findings of Fact

1. Samuel Goldstein died on August 13, 1941. Samuel...

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