James E. Brown - Page 15

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          [income tax laws]" and disregard "includes any careless,                    
          reckless, or intentional disregard."                                        
               As a general rule, the Commissioner's determinations are               
          presumed correct, and the taxpayer bears the burden of proving              
          otherwise.  Rule 142(a); Welch v. Helvering, supra.  Petitioner             
          did not address this penalty at trial or on brief and has                   
          therefore failed to meet his burden with respect to this issue.             
          Accordingly, the penalty under section 6662 is sustained.                   
               For the foregoing reasons, and to take account of a                    
          concession,                                                                 


                                                  Decision will be entered            
                                             under Rule 155.                          























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