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McMAHAN v. C.I.R.

No. 96-4083.

114 F.3d 366 (1997)

David Bruce McMAHAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Second Circuit.

Decided May 23, 1997.

Attorney(s) appearing for the Case

Charles L. Howard, Hartford, CT (Louis B. Schatz, Scott H. Rothstein, Shipman & Goodwin, L.L.P., Hartford, CT, of counsel), for Petitioner.

Anthony T. Sheehan, Washington, DC (Loretta C. Argrett, Assistant Attorney General, Ann B. Durney, Tax Division, Department of Justice, of counsel), for Respondent.

Before: CARDAMONE, CALABRESI, Circuit Judges, and POOLER, District Judge.

CARDAMONE, Circuit Judge.

David Bruce McMahan appeals from the decision of the United States Tax Court (Foley, J.), entered on February 6, 1996, sustaining the Commissioner's imposition of a late-filing penalty pursuant to 26 U.S.C. § 6651(a)(1) for the untimely filing of his 1982 personal income tax return. His appeal requires us to consider whether, as a matter of law, reliance on an agent to file an application for an extension of time to file a federal tax...

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