Robert J. and Anne L. Wilson - Page 24

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          Issue 4. Dividend Income                                                    
               Respondent determined that the $573 distribution petitioners           
          received from a qualified plan in 1989 should be included in                
          petitioners' income.  Petitioners argue that the distribution was           
          rolled over into another qualified plan.  We sustain respondent's           
          determination, as petitioners have presented no evidence                    
          demonstrating that the distribution was properly reinvested.                
          Rule 142(a).                                                                
          Issue 5. Addition To Tax for Failure To Timely File                         
               Respondent determined an addition to tax under section                 
          6651(a) for petitioners' failure to timely file their 1990                  
          Federal income tax return.  Such addition is presumed correct and           
          will be upheld unless the taxpayer presents evidence                        
          controverting its applicability.  Abramo v. Commissioner, 78 T.C.           
          154, 163 (1982).                                                            
               Section 6651(a)(1) provides for an addition to tax for                 
          failure to file a Federal income tax return by its due date                 
          determined with regard to any extension of time for filing,                 
          unless it is shown that such failure is due to reasonable cause             
          and not due to willful neglect.  Calendar year individual                   
          taxpayers must file their Federal income tax return by April 15             
          following the close of the calendar year.  Sec. 6072(a).  In this           
          case, respondent concedes that petitioners were granted an                  
          extension of time to file their 1990 income tax return until                

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