Janet Kline - Page 9

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            order to show cause, and we dismiss this case pursuant to Rule                                
            123(b), and we sustain respondent's determination respecting the                              
            additions to tax.                                                                             
                  To reflect the foregoing,                                                               
                                                        An order of dismissal and                         
                                                 decision for respondent will be                          
                                                 entered.                                                 


































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