Estate of Einsiedler v. Commissioner

ESTATE OF MARIA J. EINSIEDLER, DECEASED, OTTO G. EINSIEDLER, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Einsiedler v. Commissioner

Docket No. 4461-91

United States Tax Court

T.C. Memo 1994-155; 1994 Tax Ct. Memo LEXIS 156; 67 T.C.M. (CCH) 2647;

April 13, 1994, Filed

For petitioner: Raymond J. Farrell.

For respondent: Steven W. Ianacone.

COLVIN

COLVIN

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge: Respondent determined a $ 259,651.81 deficiency in petitioner's Federal estate tax and a $ 64,912.95 addition to tax under section 6651(a)(1) for failure to timely…