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MAYER'S ESTATE v. C. I. R.

No. 29, Docket 29682.

351 F.2d 617 (1965)

ESTATE of William T. MAYER, Philip A. Pagano, Executor, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals Second Circuit.

Decided October 20, 1965.

Attorney(s) appearing for the Case

Richard Kilcullen, McGuigan & Kilcullen, New York City, for petitioner-appellant.

Howard J. Feldman, Dept. of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Meyer Rothwacks, Dept. of Justice, Washington, D. C., on the brief), for respondent-appellee.

Before MOORE, SMITH and ANDERSON, Circuit Judges.

PER CURIAM:

Fifteen months after the death of William T. Mayer on October 9, 1958, the estate tax return was due to be filed, namely, by January 9, 1960. The return was filed on March 7, 1960. A 10% penalty (5% for two months) was imposed because of the late filing (Section 6651 (a), Internal Revenue Code of 1954). The burden is on the petitioner to show that "failure is due to reasonable cause and not due to willful neglect." The Tax Court's conclusions from the...

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