Leon L. Sicard and Eleanor Sicard - Page 18

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               Because we resolve the substantive issue in the instant case           
          in favor of petitioners, they are not liable for respondent’s               
          determinations with respect to the additions to tax provided by             
          sections 6653(a)(1) and 6661.                                               
               To reflect the foregoing,                                              
                                                  Decision will be entered            
                                             for petitioners.                         


































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Last modified: May 25, 2011