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ESTATE OF BENNETT v. COMMISSIONER

Docket No. 8197-76.

40 T.C.M. 855 (1980)

T.C. Memo. 1980-292

Estate of Mary M. Bennett, Vincent J. Cissell, Executor v. Commissioner.

United States Tax Court.

Filed August 4, 1980.

Attorney(s) appearing for the Case

Gene F. Reardon, 2150 First Natl. Bank Bldg., Denver, Colo., for the petitioner. Fredrick B. Strothman, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined a deficiency of $51,509.22 in petitioner's estate tax and an addition thereto pursuant to section 6651(a) (1)1 of $12,877.30.2

Due to concessions, the only issue presented for our consideration is whether petitioner's failure to file a timely Federal estate tax return and pay the amount shown as due on the return was...

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