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LONG v. COMMISSIONER

Docket No. 1173-74.

37 T.C.M. 733 (1978)

T.C. Memo. 1978-171

John A., Jr., and Cynthia W. Long v. Commissioner.

United States Tax Court.

Filed May 9, 1978.

Attorney(s) appearing for the Case

John A. Long, Jr., pro se, 11 Saddle Rd., Stony Brook, N.Y. Susan B. Watson, for the respondent.

Memorandum Opinion

WILES, Judge:

Respondent determined a $7,967.74 deficiency and a $1,991.93 penalty under section 6651(a) in petitioners' 1969 income taxes. Because of concessions by the parties, the only issue for our resolution is whether petitioners' failure to timely file their 1969 Federal income tax return was due to reasonable cause.

Some facts have been stipulated and are found accordingly.

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