David C. Wilson - Page 29

                                       - 29 -                                         
          is sustained, and the increased rate of interest applies for the            
          taxable years in issue.                                                     
               To reflect the foregoing,                                              

                                             Decisions will be entered                
                                        under Rule 155.                               

Page:  Previous  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29