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ESTATE OF CHRIST v. COMMISSIONER

Docket Nos. 95357, 1342-64, 6182-65.

54 T.C. 493 (1970)

ESTATE OF DAISY F. CHRIST, DECEASED, ROBERT JOHNSON CHRIST, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 19, 1970.

Attorney(s) appearing for the Case

Donald B. Falconer, for the petitioner.

Roger A. Pott and Joseph A. Nadel, for the respondent.

HARRON, Judge:

Respondent determined a deficiency in estate taxes, Estate of Daisy F. Christ, docket No. 6182-65, in the amount of $132,786.70, and he made an addition to tax under section 6651 (a) of the Code in the amount of $33,196.68, representing a 25-percent penalty for late filing of the estate tax return.1

Respondent also determined deficiencies in income taxes of Daisy F...

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