United States Tax Court May 9, 1978, Docket No. 1173-74. (Long v. Commissioner)

JOHN A., JR., AND CYNTHIA W. LONG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Long v. Commissioner Docket No. 1173-74. United States Tax Court T.C. Memo 1978-171; 1978 Tax Ct. Memo LEXIS 344; 37 T.C.M. (CCH) 733; T.C.M. (RIA) 780171; May 9, 1978, Filed *344 Petitioners had no reasonable cause for the delay in filing their income tax return.