MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge:
Estate of Irving Nemerov, Deceased, Bernice Midgorden, Personal Representative, petitioned the Court to redetermine respondent's determination of a deficiency in its Federal estate tax, and additions thereto under section 6651(a)(1) and (2). Following concessions by the parties, we must decide whether the estate is liable for the additions to tax under section 6651(a)(1) and (2). We hold it is.
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
