Marvin F. and Patricia A. Foster - Page 4

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          Constitution."  See also Levine v. Commissioner, T.C. Memo. 1992-           
          469.                                                                        
               Our holding in Steiner is equally applicable to this case.             
          In accordance with the foregoing,                                           
                                                  Decision will be entered            
                                                  for respondent.                     




































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