Edith Hunter Hornberger, et al. - Page 19




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          testified that although Mr. Clay was physically ill during 1992 and         
          1993, he remained mentally sharp until his death.  Petitioner and           
          the cotrustees frequently inquired as to Mr. Clay’s progress                
          regarding the necessary tax documents.  Mr. Clay repeatedly assured         
          them of his progress.  Absent Mr. Clay’s illness, undoubtedly, the          
          appropriate documents would have been prepared and filed.                   
               We have held that the inability of a taxpayer to obtain                
          records may constitute reasonable cause to justify setting aside            
          the failure to timely file addition to tax.  See, e.g., Berenbeim           
          v. Commissioner, T.C. Memo. 1992-272; Connor v. Commissioner, T.C.          
          Memo. 1982-302.  We conclude that petitioner was unable to obtain           
          the necessary trust records from Mr. Clay, and consequently had             
          reasonable cause not to file her 1992 individual tax return, and            
          did not willfully neglect her duty to do so.                                
               On the basis of the record before us, we conclude that                 
          petitioner exercised “ordinary business care and prudence”, but             
          because of circumstances beyond her control, she was unable to file         
          her tax return timely.  Accordingly, we hold that petitioner is not         
          liable for the addition to tax and respondent's section 6651(a)             
          determination is not sustained.                                             













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