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We hold for petitioner.
To reflect the foregoing,9
Decision will be
entered for petitioner.
9 From the notice of deficiency and petitioner’s 1993 income
tax return, it is apparent that, as a result of our holding for
petitioner on the disputed issue, she does not have a 1993
Federal income tax liability. As a result, under paragraph (1)
and the last sentence of sec. 6651(a), the addition to tax
resulting from petitioner’s conceded failure to timely file her
1993 tax return is zero.
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