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that he had overpaid through withholdings; his 1995 return showed
tax due of $27,982. Finally, he did not establish depression as
reasonable cause. See Farley v. Commissioner, T.C. Memo. 1993-31
(depression or emotional illness as a defense to the addition to
tax for delinquent filing does not apply unless the taxpayer
shows that he was incapable of exercising ordinary business care
and prudence during the period). Petitioner has not shown that
his failure to file a timely return for 1995 was due to
reasonable cause or did not result from willful neglect.
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.
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Last modified: May 25, 2011