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ESTATE OF PITTARD v. COMMISSIONER

Docket No. 1399-74.

69 T.C. 391 (1977)

ESTATE OF ALLIE W. PITTARD, DECEASED, JOHN E. PITTARD, JR., EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 6, 1977.

Attorney(s) appearing for the Case

Charles L. Steel IV, for the petitioner.

Gary F. Walker, for the respondent.

IRWIN, Judge:

Respondent determined a deficiency of $74,725.72 and an addition to tax for fraud under section 6653(b)1 of $37,362.86 in petitioner's estate tax return filed in 1970. Other issues having been disposed of by agreement of the parties, the three issues remaining for decision are:

(1) Whether the executor improperly omitted his mother's corporation stock and her annuity payments from her original estate tax return...

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