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illness incapacitated the taxpayer to such a degree that he or
she was unable to file the return. See Snyder Air Prods., Inc.
v. Commissioner, 71 T.C. 709, 718 (1979); Marrin v. Commissioner,
T.C. Memo. 1997-24, affd. 147 F.3d 147 (2d Cir. 1998).
The record does not establish that the failures to file were
due to reasonable cause and not willful neglect. While
petitioner and Barbara Appel had health problems during the years
in issue, petitioner continued working at the American Stock
Exchange. Petitioner’s health did not prevent him from caring
for his spouse, managing the affairs of the household, or
requesting an extension to file his 1997, 1998, and 1999 Federal
income tax returns. While we sympathize with the ongoing medical
issues of petitioner and his spouse and acknowledge the
substantial amount of time and energy expended by petitioner as a
caregiver to his spouse, we do not conclude that petitioner was
so incapacitated so as to constitute reasonable cause for failing
to file returns for the years in issue. Respondent is sustained
on this issue.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing and the parties’ concessions,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011