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ESTATE OF GOFF v. COMMISSIONER

Docket No. 2145-75.

37 T.C.M. 199 (1978)

T.C. Memo. 1978-36

Estate of Albert L. Goff, Deceased, Myrtle A. Walter, Executrix v. Commissioner.

United States Tax Court.

Filed January 26, 1978.

Attorney(s) appearing for the Case

Morton A. Smith, 460 Park Ave., New York, N.Y., for the petitioner. Paul E. Vignone, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined a deficiency of $3,407.49 in petitioner's estate taxes and a penalty of $851.87 pursuant to section 6651(a)1 for late filing of the estate tax return.

The parties have agreed that there is a gross deficiency of $980.29 and the sole issue presented to us is whether there was reasonable cause for the late filing of the return.

Findings...

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