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ESTATE OF MARGARET LANDERS v. COMMISSIONER

Docket Nos. 5791-05, 5792-05L, 11015-05L.

92 T.C.M. 369 (2006)

T.C. Memo. 2006-230

Estate of Margaret Landers, Deceased, Dale Seltzer, Co-Administrator, Petitioner v. Commissioner.

United States Tax Court.

October 26, 2006.

Attorney(s) appearing for the Case

Elliott H. Kajan and Steve Mather, for petitioner.

Elaine T. Fuller, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge:

In docket No. 5791-05, the Estate of Margaret Landers, Deceased, Dale Seltzer, Co-Administrator, petitioned the Court to redetermine a $13,447.46 addition to tax determined by respondent under section 6651(a)(1).1 The $13,447.46 related to a $53,790 deficiency in the Federal estate tax of the Estate of Margaret Landers (the estate). The estate had paid the deficiency before...

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