Ferdinand Decaprio and Claire Decaprio - Page 14

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          additions under sections 6653(b) and 6661 to, tax that remain in            
          dispute for the years 1983, 1984, and 1985.  Accordingly, respon-           
          dent's motion will be granted.                                              
               To reflect the foregoing,                                              


                                             An appropriate order and                 
                                   decision will be entered.                          


































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