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petitioner Marla Sklar is identified as a teacher. Petitioner’s
argument that he was simply too busy to file his Federal income
tax return for 1994 by October 15, 1995, does not constitute
reasonable cause for his failure to file. See Dustin v.
Commissioner, 53 T.C. 491, 507 (1969), affd. 467 F.2d 47 (9th
Cir. 1972); Olsen v. Commissioner, T.C. Memo. 1993-432.
To reflect the above,
Decision will be entered
for respondent.
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Last modified: May 25, 2011