17
Petitioners have offered no evidence to support their
argument that WSC paid amounts greater than those conceded by
respondent. We will not guess as to any additional amount that
WSC could have deducted. See Lerch v. Commissioner, 877 F.2d
624, 628 (7th Cir. 1989), affg. T.C. Memo. 1987-295.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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