- 8 - reckless, or in intentional disregard of rules or regulations. See sec. 6662(c); see also Rule 142(a); Welch v. Helvering, supra at 115. Petitioner has failed to do so; thus, we sustain respondent. For the foregoing reasons, Decision will be entered for respondent.Page: Previous 1 2 3 4 5 6 7 8
Last modified: May 25, 2011