Bevel M. and Patricia N. Hoffpauir - Page 16

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          that there is a valuation overstatement in this case to which               
          section 6659 applies.  Thus, the increased rate of interest under           
          section 6621(c) automatically applies to underpayments of tax               
          attributable to petitioners' investment in Century.                         
               To reflect the foregoing,                                              

          Decision will be entered                                                    
          under Rule 155.                                                             
































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