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ESTATE OF NEWTON v. COMMISSIONER

Docket No. 16617-86.

59 T.C.M. 469 (1990)

T.C. Memo. 1990-208

Estate of Frances S. Newton, Deceased, Thomas H. Warden, Executor v. Commissioner.

United States Tax Court.

Filed April 24, 1990.

Attorney(s) appearing for the Case

John P. Callahan, 6607 W. Eighty Seventh Place, Los Angeles, Calif., for the petitioner. Jeffrey A. Sherman, for the respondent.

Memorandum Findings of Fact and Opinion

WHALEN, Judge:

Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $3,311, and an addition to tax under section 6651(a)(1) in the amount of $828.1 Previously, respondent had assessed and collected an addition to petitioner's estate tax under section 6651(a)(1) in the amount of $25,793.25. The sole issue for decision is whether petitioner is liable for...

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