Group Administration Premium Services, Inc., et al. - Page 35

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          income tax for 1989.  Petitioners have the burden of disproving             
          respondent's determination.  Rule 142(a).  Inasmuch as                      
          petitioners introduced no evidence to disprove or rebut                     
          respondent's determinations, we sustain them.                               
               To reflect the foregoing,                                              

                                      Decisions will be entered under                 
                                      Rule 155.                                       

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