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ESTATE OF GERACI v. C. I. R.

No. 74-1230.

502 F.2d 1148 (1974)

ESTATE of Anthony GERACI, Deceased, Norma Geraci, Executrix, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided September 5, 1974.

Attorney(s) appearing for the Case

Anthony LaPerna, Cleveland, Ohio, for petitioner-appellant; Rudolph J. Geraci, Cleveland, Ohio, on briefs.

David E. Carmack, Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee; Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Bennet N. Hollander, Michael J. Roach, Attys,. Tax Div., Department of Justice, Washington, D. C., on briefs.

Before PHILLIPS, Chief Judge, and WEICK and ENGEL, Circuit Judges.

PER CURIAM.

The sole issue in this appeal is whether the failure of an executrix to file a federal estate tax return within the prescribed time was due to reasonable cause and not due to willful neglect. Int. Rev. Code of 1954, § 6651(a).

At the time of the decedent's death, March 27, 1967, a federal estate tax return was required to be filed "within 15 months after the date of the decedent's death." Int. Rev. Code of 1954, § 6075(a). The due date...

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