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ESTATE OF KINCADE v. COMMISSIONER

Docket No. 4030-74.

69 T.C. 247 (1977)

ESTATE OF LEONARD P. KINCADE, DECEASED, VERL G. MILLER, RALPH BERRY, AND LILIEN KINCADE, Co-EXECUTORS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 16, 1977.

Attorney(s) appearing for the Case

William W. Oliver, for the petitioner.

Elsie Hall, for the respondent.

OPINION

DRENNEN, Judge:

Respondent determined a deficiency of $15,781.51 in the Federal estate tax of Leonard P. Kincade. The notice of deficiency also determines an addition to tax of $9,213.18 for late filing of the estate tax return pursuant to section 6651(a), I.R.C. 1954. The addition to tax is conceded by petitioner when computed on the amount of the deficiency as redetermined by the decision of this...

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