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ESTATE OF RYAN v. COMMISSIONER

Docket No. 6108-72.

62 T.C. 4 (1974)

ESTATE OF JOHANNA RYAN, A.K.A. JANE RYAN, DECEASED, WILLIAM J. O'DONNELL, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 8, 1974.

Attorney(s) appearing for the Case

Barnabas B. B. Breed and William J. O'Donnell, for the petitioner.

Richard M. Campbell, for the respondent.

FORRESTER, Judge:

Respondent has determined a deficiency of $274.42 in petitioner's Federal estate tax. Petitioner has claimed an overpayment of $8,809.53 as to such tax. The only issue for our decision is whether petitioner, despite having failed to timely file a Federal estate tax return, may nonetheless elect alternate valuation date treatment for the estate under section 2032, I.R.C. 1954.1

All the facts have been stipulated...

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