CTA Case No. 364 (Decision)

UH C OP THY PIIILlPt I :'I.Y.a cou t r '\. ~J�EA.L..'- t.iANlu L . l l l l f t . l �u c . � of the he eeaaed At � � r u ... .r. . ~ �s � ~64 a. n nt. X� � - � � � � � � � � � X ,. I ""' Thia 1s an appeal 11\te.r- yt t1t1oner anuel � Pine e o th eJ.ra f th ece ed � tanaslo Pined � r Cl 1on &:X b ta n� p. 165, re � 0 the re p 0 n ollK r (nv 0 1ss1on r) ot nternal �� 11'�9 d de� andlng fr t estate f ttw . ru. foll 1n � --- l. e 1e1e ey inc l -..Je � ye rs 19 ~ . l 46 and 1 7 n he oun � 0 � .9 � and 1, 2 6.91 ap ct 1v ly. excluaiv 0 the ~ 1urc a.r e and t t r on ro ove r � l 53 t th date of pa an a c ro 1se pen lty for late filing an la ay nt 1n the � unt of 2. s1c and � d1ttonal or l 4!>, -------- su.rchar a C'! 1r. t s , 1n t w0 ; nd 3. ~e 1 e t te deel~r' fix d tax r he 4th uter of 1946 a for t w � year of 9 7 1n th awn of 2 7.00. The records sho that ta asio Pined 1ed on ay 231 1944, leevtng as e '� his w1t e fel 1C1s a 421

� 364 - 2- � ta� Pineda, d his f1ftt�o (1~) ehUdren, 1n- cl~ 1ng th pettti~ � here1 � vn nu~~st 3'..;, 194~ , e u.rt p.ro eed J.ngs for tlw aett.l ment o! At n J. l� in da� es.tate r nat1� tuted b fore � ;...ot..u:�t ot f :lrs Instance ot n! a (CI o. 711~9} ( xh1v1t 1, P� 2 , l1 ec. ) where in hla w1fe. fel � 1~i~ta �~t $ J.:.eda, w $ ppO:&.n'ted juot 1 1 d lni ra r: .x ot 't �$tate. Ju � a. 1 th corr p ndlny e. ~ � �� .c1tat1ce tax r p 1d, th� aC4:n.Ln stratlon of th eeta � of tanas!.c Pined e5 c oa d oy or f!r f the court nd the dTtin!st at ~ x r liev d oi .er trust. {E h it � p. f't r or th n .r:ee y rs fro ha t r i.t'\1� 1on ~f t ,o juaiclal administration of e eat te, or more 5p c1,1e lly, o t c in J nu y, 19~1 , Ia xa ..1le p1noea cond c d n tnve$t~~at1on oft � 8 x il ility of certain hetr of o 1oe a, an 1n J e urse of her he (] ce. � .. J.nve 1SCOV ~� tnat the U ViVing $p ~�� of t � c (.t ased f!.l~d only one con lwate co tax �t� return for but~ e.rsel �nd the tate vf ue.r � , Atan s1o 1ne a, for the v� rs l 4 , 1 46 an 947. ro tn recorda f t e � � 1t cannot be aseer a1ned ns to t h precise at en t e t x ~�tUI'n ��s file � lt �-,-�� in c le ~ a 1n 1s t.ha G filed on feor uy ~. 1 p . J., ~e o.r 422

� -- ). �6 11 �� � n y ( � � � � � 77 1ty � � t � h c 2. f � '.�, � 0t t 0 1r �~ p. 4 dp r turn � P� � ru n nt 2 t 1 t � c � 1; � - t .t. t � 76 !:j t ' p 1 423

� -4 . � r1 1 � 7 tt 1 � ./ � l 52, n ~ c .. hc 1 0 t pu / ---- u- i;o � �c 424

f t1at h -.. y t th e' a 425

- 7- "/t ac - T t .. - f 1d � t � � � � 9 C .T�� r � ) From the latter date 112 7

'"-~-�t. 1, &7, -�- n the n��.POIMMn, t fUecl h1a anta.IZ' t - pe it ~� y t inc ly ) -� .. ntl � � - � � .- � .. � � ...... t �� I(r~.SlU. W1't t 2. l\ ~ ..... t\ ���� � t t1 t _t 428

-. c cell f �t (\ 1 �� $ .e.., Cod 1 ~0 eo nt r tur t Ot r\ � $ tVe.,; 1 ct of In %' l o. 37� '"'""J~........~rv 28. 19 ) � 11ev nd f t Coll to f ln1. l"IHil u rrv y to.nsidor of fllin of l.~ \'11tts r c.rd t nc t :x for t d 429

-- � - � � � 430

� - 11 .. un Vl � Yin t l h t. th ri h . of oll c r al t � a 1n nd c 11 c fr tate of t ca t 10 in t ax l on d. �� yt c oth � u ra s 1. � 1nv t e fore o g c 51; l' - t1 ec1a1 a iS y v rs al v � c 11 c Met t dt ency 1 �1 6 t x, 1 eat r h u er o 7.wlt hout pronouncement as to costs� � �1 � 11 � I 431