James A. Petrie IV - Page 15

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          income directly and made payments pursuant to the Temporary and             
          Final Orders.  Petitioner received 100 percent of the AT&T                  
          retirement benefits during the years in issue and must report the           
          full amount unless otherwise excluded.  Sec. 61(a).  There is no            
          basis for exclusion.  Rule 142(a).                                          
               Petitioner's argument that Colorado is a community property            
          State is incorrect.  In re Marriage of Ellis, 36 Colo. App. 234             
          (1975), affd. 191 Colo. 317 (1976), 538 P.2d 1347 and 552 P.2d              
          506.  Petitioner is not entitled to reduce his AT&T retirement              
          income by the one-half amount ultimately awarded to Ms. Petrie.             
          Cook v. Commissioner, 80 T.C. 512, 518-19 (1983), affd. without             
          published opinion 742 F.2d 1431 (2d Cir. 1984).  Accordingly,               
          respondent is sustained on this issue.                                      
               The final issue for decision is whether petitioner is liable           
          for the addition to tax imposed pursuant to section 6651(a)(1)              
          for failure to file a timely 1990 return.  Section 6651(a)(1)               
          imposes an addition to tax for failure to timely file a return,             
          unless the taxpayer establishes: (1) The failure did not result             
          from "willful neglect"; and (2) the failure was "due to                     
          reasonable cause".  "Willful neglect" has been interpreted to               
          mean a conscious, intentional failure, or reckless indifference.            
          United States v. Boyle, 469 U.S. 241, 245-246 (1985).                       
          "Reasonable cause" requires the taxpayer to demonstrate that he             
          exercised ordinary business care and prudence and was nonetheless           
          unable to file a return within the prescribed time.  United                 

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