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trial, that petitioners’ professed reliance on Gordon, Kabeck,
Krickstein, and petitioner’s other medical colleagues was not
reasonable. Accordingly, we regard Thompson v. Commissioner,
supra, as distinguishable from the present cases.
In Klein v. United States, supra, the District Court denied
the Government’s motion for summary judgment on the issue of the
taxpayers’ liability for additions to tax for negligence. The
District Court held that on the record before it, the issue of
negligence could not be decided as a matter of law but rather was
an issue to be decided by the trier of fact.
In the present cases, we have addressed the issue of
negligence as an issue of fact, which we have decided based on
the totality of the facts and circumstances presented at trial.
Thus, Klein v. United States, supra, is distinguishable from the
present cases.
Upon consideration of the entire record, we hold that
petitioners are liable for the additions to tax for negligence
under section 6653(a)(1) and (2). Respondent is therefore
sustained on this issue.
II. Section 6621(c) Additional Interest
Section 6621(c), formerly section 6621(d), provides for
additional interest in the form of an increased rate of interest
(i.e., 120 percent of the normal rate under section 6601) on an
underpayment of tax, but only if such underpayment exceeds $1,000
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