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deductible trade or business expenses during 1995. Therefore,
under the Court's discretionary authority pursuant to Cohan v.
Commissioner, 39 F.2d 540, 543-544 (2d Cir. 1930), the Court
allows petitioner a deduction of $300 as a trade or business
expense on Schedule C for the year at issue.5
The final issue is whether petitioner is liable for the
addition to tax under section 6651(a)(1) for failure to file a
timely return for the year 1995. Section 6651(a)(1) provides for
an addition to tax if a tax return is not filed timely, unless
the taxpayer establishes that the failure to file did not result
from willful neglect and that the failure to file was due to
reasonable cause. Willful neglect has been construed to mean a
conscious, intentional failure or reckless indifference. United
States v. Boyle, 469 U.S. 241, 245-246 (1985). Reasonable cause
generally requires a taxpayer to demonstrate that he or she
exercised ordinary business care or prudence. Sec. 301.6651-
1(c)(1), Proced. & Admin. Regs. It is undisputed that
petitioner’s original 1995 tax return was not filed until January
21, 1997. The due date for filing that return was April 15,
1996. Petitioner did not present satisfactory evidence of
5 Due to the Court’s conclusion that petitioner is
properly a Schedule C filer with respect to his law practice, he
is liable for additional self-employment tax. Respondent is
sustained on this issue, and the adjustment will be reflected in
the Rule 155 computation.
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