WARNER, C.J.
This is an appeal by the taxpayers from a decision of the Appellate Tax Board (board) upholding the refusal of the Commissioner of Revenue (commissioner) to abate a late payment penalty on income taxes for the calendar year 1983.
The case was submitted to the board on the pleadings and a statement of agreed facts (with exhibits), from which we draw the essential facts. In 1983, Gerald W. Blakeley, Jr. (Blakeley), completed a cash sale of his interest...
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