ESTATE OF LILLEHEI v. COMMISSIONER

Docket No. 5865-77.

39 T.C.M. 518 (1979)

T.C. Memo. 1979-464

Estate of Clarence I. Lillehei, James P. Lillehei, Executor v. Commissioner.

United States Tax Court.

Filed November 26, 1979.


Attorney(s) appearing for the Case

John A. Forrest III, 805 8th St., Minneapolis, Minn., for the petitioner. Jeffrey D. Lerner, for the respondent.


Memorandum Findings of Fact and Opinion

QUEALY, Judge:

Respondent determined a $20,953.18 deficiency in the Federal estate tax of Clarence I. Lillehei and additions to tax under the provisions of section 66511 in the amount of $20,342.40.2 After concessions, the only issue presented for decision is whether there was reasonable cause for the late filing...

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