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losses under the rule of Cohan v. Commissioner, supra.
Accordingly, we hold that petitioner has failed to carry his
burden of proof. Petitioner is therefore not entitled to deduct
any gambling losses for 1989 and 1992.2
2. Section 6651(a)(1) Addition to Tax
The addition to tax under section 6651(a)(1) is imposed on a
taxpayer who fails to file an income tax return in a timely
fashion, unless the taxpayer's failure is due to reasonable cause
and not willful neglect.
Petitioner bears the burden of proving that his failure to
timely file is due to reasonable cause and not due to willful
neglect. Rule 142(a); Abramo v. Commissioner, 78 T.C. 154, 163
(1982).
Petitioner's income tax return for 1989 was due on Monday,
April 16, 1990, and petitioner's return for 1992 was due on April
15, 1993. Secs. 6072(a), 7503. However, petitioner's returns
for 1989 and 1992 were filed in April 1994. Petitioner offered
no persuasive evidence indicative of reasonable cause to file
late. This Court has consistently held that a taxpayer's failure
2 Although petitioner reported his gambling losses on
Schedule A rather than on Schedule C, he considered himself to be
a professional gambler. In contrast, respondent considers
petitioner to be an amateur gambler. However, because of our
holding that petitioner is not entitled to deduct any gambling
losses for 1989 and 1992, we need not decide petitioner's status
as a professional or amateur gambler. See Groetzinger v.
Commissioner, 480 U.S. 23 (1987).
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