- 8 -
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.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011