- 20 - Conclusion In order to give effect to our disposition of the disputed issues, Decision will be entered for respondent.17 17 On brief, respondent laconically claims an increased deficiency. Sec. 6214(a). See supra notes 9, 14. However, we think such claim was not properly raised, and we will not allow it.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20
Last modified: May 25, 2011