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ESTATE OF ROSE v. COMMISSIONER

Docket No. 224-72.

32 T.C.M. 461 (1973)

T.C. Memo. 1973-102

Estate of Charles J. Rose, Sr., Charles J. Rose, Jr., Executor v. Commissioner.

United States Tax Court.

Filed April 26, 1973.

Attorney(s) appearing for the Case

James C. Herndon, 15th Floor Akron Center Bldg., 1 Cascade Plaza, Akron, Ohio, and Robert W. Briggs, for the petitioner. John P. Graham, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Petitioner seeks a redetermination of a deficiency in estate tax in the amount of $5,150.46 and an addition thereto under section 6651(a)1 in the amount of $1,287.61. Petitioner also claims an overpayment of $7,384.36 resulting from its payment of respondent's prior assessment of an addition under section 6651(a) to the tax shown as payable on petitioner's estate tax...

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