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under section 6653(a)(1)(B) for 1987. Under section
6653(a)(1)(B), an addition to tax (equal to 50 percent of the
interest payable under section 6601) is imposed with respect to
the portion of the underpayment attributable to negligence.
Respondent determined that the entire 1987 underpayment resulting
from petitioner's improper deduction was attributable to
negligence on petitioner's part.
Negligence has been defined as the failure to do what a
reasonable and ordinarily prudent person would do under the
circumstances. Neely v. Commissioner, 85 T.C. 934, 947 (1985).
Respondent's determinations are presumed correct, and petitioner
bears the burden of proving otherwise. Rule 142(a); Luman v.
Commissioner, 79 T.C. 846, 860-861 (1982). However, reasonable
reliance upon expert opinion, asserted in good faith, can shield
a taxpayer from section 6653(a) additions. United States v.
Boyle, 469 U.S. 241, 250 (1985); Collins v. Commissioner, 857
F.2d 1383, 1386 (9th Cir. 1988), affg. T.C. Memo. 1987-217.
We find that petitioner reasonably relied upon the expert
opinion of Mr. Handverger when claiming the charitable deduction
in issue, and, therefore, he is not liable for additions or an
accuracy-related penalty. Mr. Handverger was and remains a
licensed real estate appraiser in the Commonwealth. His
valuation report on the Property is detailed and complete. In
addition, petitioner previously received a bona fide offer to
purchase the Property for $10 million plus 20 percent of the
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