Estate of Edward H. Eddy, deceased, National City Bank, executor, petitioner v. Commissioner of Internal Revenue, respondent

From: United States. Tax Court. Reports | Date: August 1, 2000| Author: | Copyright information

ESTATE OF EDWARD H. EDDY, DECEASED, NATIONAL CITY BANK, EXECUTOR, PETITIONER V. COMMISSIONER OF INTERNAL REvENUE, RESPONDENT

Docket No. 2735-99. Filed August 16, 2000.

The executor filed the Federal estate tax return in this case more than 18 months after the time prescribed by law (including extensions) for filing the return. The value of all property included in the gross estate was reported on the return as of the sec. 2032(a), LR.C., alternate valuation date. R determined that decedent's gross estate must be valued as of the date of decedent's death, because the executor's alternate ...

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