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ESTATE OF McCANTS v. COMMISSIONER

Docket No. 5176-89.

61 T.C.M. 2038 (1991)

T.C. Memo. 1991-90

Estate of Robert R. McCants, Deceased, Lawrence L. McCants, Executor v. Commissioner.

United States Tax Court.

Filed March 4, 1991.

Attorney(s) appearing for the Case

Sheldon H. Smith, 210 University Blvd., Denver, Colo., for the petitioner. Robert A. Varra, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency in Federal estate tax of the Estate of Robert R. McCants in the amount of $51,237.60. By amended answer, respondent asserted an addition to the tax in the amount of $12,809, pursuant to section 6651(a)(1),1 for failure to timely file a return. After concession, the issues remaining for decision are: 1) Whether the interest in decedent's property which passed to...

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