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ESTATE OF FLEMING v. C.I.R.

No. 90-2576.

974 F.2d 894 (1992)

ESTATE OF Jennie FLEMING, Deceased, Donald K. Fleming, Executor, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided September 9, 1992.

Attorney(s) appearing for the Case

Richard L. Manning (argued), Chicago, Ill., for petitioner-appellant.

Abraham N.M. Shashy, Jr., I.R.S., Gary R. Allen, Robert S. Pomerance, Calvin C. Curtis (argued), Dept. of Justice, Tax Div., Appellate Section, Charles S. Casazza, U.S. Tax Court, Washington, D.C., for respondent-appellee.

Before CUMMINGS and RIPPLE, Circuit Judges, and REYNOLDS, Senior District Judge.

REYNOLDS, Senior District Judge.

In February 1988, the Commissioner of Internal Revenue determined that Jennie Kingsley Fleming's ("Jennie") estate owed an estate tax deficiency and a penalty for late filing because a disclaimer and return filed by the estate were late, thereby resulting in a tax deficiency. The estate petitioned the United States Tax Court ("Tax Court") for a redetermination of the tax deficiency, and the Tax Court concluded that the estate had untimely...

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