- 9 -- 9 -
ordinary care and prudence in this case. Accordingly, petitioner
is liable for the addition to tax under section 6651(a)(1).
Respondent is sustained on this issue.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
under Rule 155.
Page: Previous 1 2 3 4 5 6 7 8 9 10
Last modified: May 25, 2011