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at trial as a "credit"). She did not want to sign the return and
only signed because her attorney recommended that she do so. The
lawyer's recommendation was based solely on his belief that, if
petitioner signed the return, because of the "credits", she would
"never have to pay any income tax for the rest of her life". Not
satisfied with that recommendation and requesting a more specific
explanation, the attorney's reply was "What difference does it
make? You've got credits, and just sign it." Petitioner signed
the return and admitted at trial that she was not comfortable
with the explanation and recommendation of her attorney with
regard to the claimed "credits" on the returns. Petitioner also
acknowledged knowing that her attorney was not knowledgeable in
tax law; however, she made no attempt to ascertain from other
sources the merits of the claimed net operating loss carryover.
Petitioner's daughter cast further light on the
circumstances surrounding her mother's signing of the 1993
return. Following is a portion of her testimony on direct
examination:
Q So, Darla, just moving back to just the signing
of this '93 tax return, when you went into the office with
your mother, did she ask the attorney about anything on that
tax return --
A Honestly, --
Q –- before she signed it?
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