Estate of Di Rezza v. Commissioner
United States Tax Court
P delinquently filed an estate tax return. Accordingly, respondent summarily assessed additions to tax for late filing and late payment. Respondent subsequently examined P's return and proposed an additional estate tax liability and an addition to tax for late filing in respect of that liability. P agreed to the additional tax liability and paid it. However, the addition to tax was disputed.
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P delinquently filed an estate tax return. Accordingly, respondent summarily assessed additions to tax for late filing and late payment. Respondent subsequently examined P's return and proposed an additional estate tax liability and an addition to tax for late filing in respect of that liability. P agreed to the additional tax liability and paid it. However, the addition to tax was disputed. Respondent then sent a statutory notice determining the disputed addition but no deficiency in estate tax. Held, this Court has jurisdiction to redetermine the disputed addition for late filing because it…
1Opinion of the Court
Dawson, Judge-.
In the statutory notice which he sent to petitioner, respondent determined an addition to tax under section 6651(a)(1)1 in the amount of $552 but did not determine any deficiency in Federal estate tax. The issues for decision are as follows:(1) Whether this Court has jurisdiction to redetermine an addition for late filing attributable to an agreed additional tax liability if respondent sends a statutory notice determining the addition but no deficiency in tax.(2) If this Court has jurisdiction, whether petitioner exercised ordinary business care and prudence in relying on an…
2Cases cited39 opinions
- New York Trust Co. v. EisnerSupreme Court of the United States · 1921
- Electric & Neon, Inc. v. CommissionerUnited States Tax Court · 1971
- Estate of Christ v. Comm'rUnited States Tax Court · 1970
- Estate of Daisy F. Christ, Deceased, Robert Johnson Christ v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1973
- Looper v. CommissionerUnited States Tax Court · 1980
34 more not listed; retrieve them via the Exa API.
3Cited by55 opinions
- Kluger v. CommissionerUnited States Tax Court · 1984
- Estate of Young v. CommissionerUnited States Tax Court · 1983
- Judge v. CommissionerUnited States Tax Court · 1987
- Castillo v. CommissionerUnited States Tax Court · 1985
- Smith v. CommissionerUnited States Tax Court · 1988
50 more not listed; retrieve them via the Exa API.