Estate of Gudie v. Comr., 137 T.C. 165 (2011)

(IRS issued notice of deficiency of estate tax to person who possessed decedent's property and filed estate tax return; decedent named nieces as beneficiaries of living trust and named one niece as co-trustee; no executor named, but one niece signed estate tax return without being appointed as executor; each niece received more than $3 million from decedent's estate, but estate tax return showed no taxes due; IRS issued deficiency (with accuracy-related penalty) to niece that signed return; court held that notice sent to correct person inasmuch as decedent had actual or constructive possession of estate property and, thus, was statutory executor under I.R.C. Sec. 2203 responsible for filing estate tax return).