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We conclude that petitioner paid the bonuses for services
Choate rendered to petitioner.
E. Conclusion
Based on the factors outlined above, we conclude that
petitioner's compensation to Choate for petitioner's fiscal year
ending 1992 was reasonable in amount and was paid purely for
services Choate rendered to petitioner.
To reflect the foregoing and concessions,
Decision will be entered
under Rule 155.
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