Estate of Di Palma v. Commissioner
United States Tax Court
Based upon her inquiries to the attorney for the estate, petitioner-executrix believed that ancillary litigation involving the estate justified the delay in filing the estate tax return. Held, on the facts herein, petitioner-executrix was not negligent and there was reasonable cause for the untimely filing of the return, with the result that the addition to tax under sec. 6651(a), I.R.C. 1954, should not be imposed.
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Based upon her inquiries to the attorney for the estate, petitioner-executrix believed that ancillary litigation involving the estate justified the delay in filing the estate tax return. Held, on the facts herein, petitioner-executrix was not negligent and there was reasonable cause for the untimely filing of the return, with the result that the addition to tax under sec. 6651(a), I.R.C. 1954, should not be imposed. Held, further, amount in a joint bank account includable in the gross estate is determined.
1Opinion of the Court
Tannenwald, Judge:
Respondent determined a deficiency in estate tax of $2,760.19 and an addition to tax of $10,748.77 under section 6651(a).1 Two issues require decision: (a) whether the admitted delay in the filing of the estate tax return was due to reasonable cause and not to willful neglect, and (b) what was the balance at the date of death in a joint account held by the decedent and one of her daughters.
FINDINGS OF FACT
Some of the facts have been stipulated and are found accordingly.
Agnese DiPalma. (decedent) died testate on September 13, 1969. Constance Savarese (Constance), one of…
2Cases cited14 opinions
- Emma R. Dorl v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1974
- Estate of Frank Duttenhofer, Deceased, Albert J. Uhlenbrock and William Duttenhofer, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1969
- Duttenhofer v. CommissionerUnited States Tax Court · 1967
- United States v. Richard L. Kroll, of the Estate of Gertrude O'reilly, DeceasedCourt of Appeals for the Seventh Circuit · 1977
- Hudock v. CommissionerUnited States Tax Court · 1975
9 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Estate of Di Rezza v. CommissionerUnited States Tax Court · 1982
- John B. Fleming, Personal Representative of the Estate of John J. Fleming, Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1981
- Estate of Rapelje v. CommissionerUnited States Tax Court · 1979
- Estate of Young v. CommissionerUnited States Tax Court · 1998
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