Estate of Duttenhofer v. Commissioner

6th Cir.

Court: United States Court of Appeals for the Sixth Circuit

Citations: 410 F.2d 302, 23 A.F.T.R.2d (RIA) 1916, 1969 U.S. App. LEXIS 12613

Decision Date: 4/29/1969

Docket Number: No. 18804

Jurisdiction: U.S.

Bluebook Citation: Estate of Duttenhofer v. Commissioner, 410 F.2d 302, 23 A.F.T.R.2d (RIA) 1916, 1969 U.S. App. LEXIS 12613 (6th Cir. 1969)

More Cases: 6th Cir. decisions from 1969

Citation analytics

How this case sits in the citation network, derived from CiteLaw's graph of published opinions.

★Highly CitedTop 6% most-cited · cited by 73 decisions

Citing decisions

Authorities cited

Courts citing

Citations by decade

1970s1980s1990s2000s2010s2020s

Courts citing this case

Tax Ct.38

T.C.23

7th Cir.3

D.N.D.2

6th Cir.1

Cl. Ct.1

Most recently cited by10

2020Daniel E. Larkin & Christine L. Larkin, Petitioners T.C.
2020Daniel E. Larkin & Christine L. Larkin v. Commissioner Tax Ct.
2016Ozimkoski v. Comm'r Tax Ct.
2016Suzanne D. Oster Ozimkoski, Petitioner T.C.
2014Liftin v. United States Fed. Cir.
2010Ajah v. Comm'r Tax Ct.
2005BRUECHER v. COMMISSIONER Tax Ct.
2005Bruecher Foundation Services, Inc., Petitioner T.C.
2004Estate of Antoinette Hartsell, Deceased; Donald C. Renbarger, Personal Representative, Petitioners T.C.
2004Estate of Hartsell v. Comm'r Tax Ct.

Cites 3 cases

Counts reflect decisions in the CiteLaw corpus and may lag very recent opinions.

Opinion

ESTATE of Frank DUTTENHOFER, Deceased, Albert J. Uhlenbrock and William Duttenhofer, Co-Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Attorneys

Robert O. Leming, Cincinnati, Ohio (Rolf, Dolle, Rueger, Mongan & Leming, Cincinnati, Ohio, Robert O. Leming, on the brief), Cincinnati, Ohio, of counsel, for petitioners.
Stephen Hutzelman, Dept, of Justice, Washington, D. C. (Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson, Crombie, J. D. Garrett, Michael B. Arkin, Attys., Dept, of Justice, Washington, D. C., on the brief), for respondent.

majority PER CURIAM.

On consideration of the briefs and records filed in the above-styled appeal, and the memorandum opinion of the Tax Court, filed December 13, 1967, 49 T.C. 200, we affirm the judgment of the Tax Court.

In this case there was a delay of over five months in the filing of the estate tax return beyond the 15-month period allowed by statute. The Tax Court found on the facts in this case that neither the litigation in which the estate was involved nor the executprs’ reliance upon their attorney constituted “reasonable cause” for failure either to file the return or make timely request for an extension.

In Fisk v. Commissioner of Internal Revenue, 203 F.2d 358 (6th Cir. 1953), a penalty was assessed for an estate tax return which was mailed on the last day allowed by the statute but was received one day late. This court reversed, holding that the delay there involved was an innocent error made despite reasonable care. A five-month delay does not appear to us to present a comparable situation.

We cannot hold on this record that the findings of fact of the Tax Court in this case are “clearly erroneous.” Commissioner of Internal Revenue v. Duberstein, 363 U.S. 278, 80 S.Ct. 1190, 4 L.Ed.2d 1218 (1960).