ESTATE OF KEITEL v. COMMISSIONER

Docket No. 12615-87.

60 T.C.M. 425 (1990)

T.C. Memo. 1990-416

Estate of Frederick J. Keitel, Deceased, Dorothy J. Keitel, Executrix v. Commissioner.

United States Tax Court.

Filed August 6, 1990.


Attorney(s) appearing for the Case

Spencer B. Robbins, 568 Amboy Ave., Woodbridge, N.J., for the petitioner. Albert G. Kobylarz, for the respondent.


Memorandum Findings of Fact and Opinion

JACOBS, Judge:

Respondent determined a deficiency of $21,674.08 in decedent's Federal estate tax and an addition to tax of $3,251 pursuant to section 6651(a)(1).1

Petitioner concedes that $5,000 claimed on the estate tax return as commissions for the executrix have not been paid. Respondent concedes that petitioner paid New Jersey inheritance taxes of $5,750 and that the amount...

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