Werbelovsky v. Commissioner
United States Tax Court
Petitioners did not file estate tax return until the expiration of two years and ten months after the date of decedent's death. Upon the facts it is held that the failure to file the return within the prescribed time was not due to reasonable cause.
1Opinion of the Court
OPINION.
Harron, Judge:
The only question to be decided is whether the petitioners’ estate is liable for a penalty because of the late filing of the estate tax return, without reasonable cause for the delay, within the intendment of section 3612 (d) (1) of the Internal Eevenue Code. The total amount of the penalty is $3,367.55, of which $2,826.77 has been paid, leaving a deficiency of $540.78 in penalty. 'Petitioners contend that the entire amount of the penalty should be abated, and from this it is understood that petitioners claim overpayment of penalty.
There is a deficiency in the estate tax…
2Cases cited3 opinions
- Curie v. CommissionerUnited States Tax Court · 1945
- Fairfax Mut. Wood Products Co. v. CommissionerUnited States Tax Court · 1945
- Forbes v. McHughMassachusetts Supreme Judicial Court · 1890
3Cited by3 opinions
- Estate of Sochalski v. CommissionerUnited States Tax Court · 1955
- Werbelovsky v. CommissionerUnited States Tax Court · 1947
- Werbelovsky v. CommissionerUnited States Tax Court · 1948