Jane C. Barber - Page 8

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          ensuing trials, and attendant publicity, she was able to carry on           
          normal activities, such as caring for her sons and maintaining              
          her family's household, and to do the things she felt she had to            
          do.  Moreover, petitioner was not hospitalized as a result of her           
          condition and presented no medical evidence documenting its                 
          seriousness, relying solely on the testimony of herself and her             
          husband.  Furthermore, during relevant times, petitioner provided           
          tax information to, and discussed her obligations with, their               
          accountant, which suggests that she was cognizant of her                    
          obligation to file and was capable of exercising ordinary                   
          business care and prudence.  Although we are sympathetic to                 
          petitioner's plight, we conclude that the emotional trauma she              
          suffered did not preclude her from conducting her affairs in a              
          manner that would justify relief from the addition to tax                   
          provided by section 6651(a).                                                
               Petitioner did not file a return for her 1992 taxable year             
          as soon as possible after the end of Mr. Barber's final trial but           
          waited to submit such a return until November 22, 1995,                     
          approximately 19 months after the end of that trial and over 7              
          months after respondent issued a notice of deficiency to                    
          petitioner.  We are persuaded that petitioner was not                       
          incapacitated during the period that her failure to file a return           
          for her 1992 taxable year continued.  Williams v. Commissioner,             
          supra at 906.                                                               






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