John K. Jorman, Jr. and Audrey Jorman - Page 11

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          disregard of rules or regulations within the meaning of section             
          6662(b)(1) and (c), which renders them liable for the penalty               
          imposed by section 6662(a), and we so hold.                                 
               To reflect the foregoing,                                              
                                             Decision will be entered                 
                                        under Rule 155.                               




































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