- 52 -
viewed as the equivalent of a deficiency. Sec. 6653(c)(1). For
purposes of section 6653(a), negligence is defined as a lack of
due care or failure to do what a reasonable and ordinarily
prudent person would do under the circumstances. Marcello v.
Commissioner, 380 F.2d 499, 506 (5th Cir. 1967), affg. on this
issue 43 T.C. 168 (1964) and T.C. Memo. 1963-66; Elliott v.
Commissioner, 90 T.C. 960, 974 (1988), affd. without published
opinion 899 F.2d 18 (9th Cir. 1990); Larotonda v. Commissioner,
89 T.C. 287, 292-293 (1987); Neely v. Commissioner, 85 T.C. 934,
947-948 (1985); Bixby v. Commissioner, 58 T.C. 757, 791-792
(1972). Petitioners bear the burden of proving that the
additions to tax determined by respondent should not be applied.
Pollard v. Commissioner, 786 F.2d 1063 (11th Cir. 1986), affg.
T.C. Memo. 1984-536; Luman v. Commissioner, 79 T.C. 846, 860-861
(1982); Axelrod v. Commissioner, 56 T.C. 248, 258 (1971).
For the same reasons that we have found that decedents had
reasonable cause for their failures to file gift tax returns, we
do not find them to have been negligent by reason of having
underpaid their gift taxes. In light of the qualifications and
expertise of Mr. Tishler, FIC's attorney, and Mr. Shillington,
FIC's accountant, we think that decedents acted reasonably in
relying on their opinions. Finally, although the advice rendered
to decedents by Messrs. Tishler and Shillington has proven to be
erroneous, we do not think, in light of the uncertainty
associated with valuation, that their determination of fair
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