TELECI, INC. v. COMMISSIONER

Docket No. 19933-82.

49 T.C.M. 64 (1984)

T.C. Memo. 1984-594

Teleci, Inc. v. Commissioner of Internal Revenue.

United States Tax Court.

Filed November 9, 1984.


Attorney(s) appearing for the Case

Frank M. Wheeler, 2500 First International Bldg., Dallas, Tex., for the petitioner. John S. Repsis, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined an addition to petitioner's Federal income tax for the taxable year 1976 in the amount of $62,153.80 under section 6651(a)(1)1 for failure to timely file its return. The only issue for decision is whether petitioner's failure to timely file its Federal income tax return for the taxable year 1976 was due to reasonable cause and not due to willful...

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