Estate of Young v. Commissioner
United States Tax Court
After examining the decedent's estate tax return, respondent determined a deficiency in estate tax and additions to tax for late filing and late payment under secs. 6651(a)(1) and 6651(a)(2), I.R.C. 1954, respectively. The late-payment addition was measured by the amount shown as tax on the return (less that part of the tax paid therewith). In their petition, the petitioners disputed the deficiency and both additions to tax but did not claim any overpayment.
Read the full summary
After examining the decedent's estate tax return, respondent determined a deficiency in estate tax and additions to tax for late filing and late payment under secs. 6651(a)(1) and 6651(a)(2), I.R.C. 1954, respectively. The late-payment addition was measured by the amount shown as tax on the return (less that part of the tax paid therewith). In their petition, the petitioners disputed the deficiency and both additions to tax but did not claim any overpayment. In his answer, respondent admitted that the deficiency and the additions are in dispute. Thereafter, the case, specifically including…
1Opinion of the Court
OPINION
Dawson, Chief Judge:
This case is before us on the Court’s own motion to dismiss for lack of jurisdiction as to one of the additions to tax determined by respondent in the notice of deficiency. The issue for decision is whether under the facts herein this Court has jurisdiction to redetermine the addition to tax for late payment under section 6651(a)(2).1
Seth Edward Young, Jr., the decedent, died on March 9, 1977. Under section 6075(a), the estate tax return was due December 9, 1977. It was received by the Internal Revenue Service Center at Austin, Tex., on September 11, 1978. The…
2Cases cited19 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Breman v. CommissionerUnited States Tax Court · 1976
- LTV Corp. v. CommissionerUnited States Tax Court · 1975
- Wheeler's Peachtree Pharmacy, Inc. v. CommissionerUnited States Tax Court · 1960
- Hannan v. CommissionerUnited States Tax Court · 1969
14 more not listed; retrieve them via the Exa API.
3Cited by92 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- Judge v. CommissionerUnited States Tax Court · 1987
- Castillo v. CommissionerUnited States Tax Court · 1985
- Estate of Gardner v. CommissionerUnited States Tax Court · 1984
- Halpern v. CommissionerUnited States Tax Court · 1991
87 more not listed; retrieve them via the Exa API.