Joseph Nachman - Page 26

                                               - 26 -                                                  
            Commissioner, T.C. Memo. 1975-64; Lowe v. Commissioner, T.C.                               
            Memo. 1955-150.                                                                            
                  We hold that petitioner is liable for the addition to tax                            
            for failure to timely file his 1988 tax return.                                            
                  To reflect the foregoing and concessions,                                            

            Decision will be entered                                                                   
            under Rule 155.                                                                            

Page:  Previous  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26