Ralph W. Emerson and Suzanne O. Emerson - Page 20

                                       - 20 -                                         
               To reflect the foregoing,                                              

                                                  Decision will be entered            
                                             for respondent with respect              
                                             to the deficiency and for                
                                             petitioner with respect to the           
                                             penalty.                                 

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Last modified: May 25, 2011