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ESTATE OF GERACI v. COMMISSIONER

Docket No. 6523-71.

32 T.C.M. 424 (1973)

T.C. Memo. 1973-94

Estate of Anthony Geraci, Deceased, Norma Geraci, Executrix v. Commissioner.

United States Tax Court.

Filed April 23, 1973.

Attorney(s) appearing for the Case

Rudolph J. Geraci, Lincoln Bldg., Cleveland, Ohio, for the petitioner. Buckley D. Sowards, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $2,408.24 in petitioner's estate tax and an addition thereto under section 6651(a)1 of $361.23.2

Petitioner having conceded all but one item involved in the deficiency notice, the sole issue remaining for decision is whether petitioner's failure to file...

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