Melvin R. Sweatman - Page 14

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          his accountants was not reasonable.  Therefore, petitioner has              
          not shown reasonable cause for his failure to include the receipt           
          of the Ranch in income.  Accordingly, petitioner is liable for              
          the accuracy-related penalty pursuant to section 6662(a) as                 
          determined by respondent.                                                   
               To reflect the foregoing,                                              
                                             Decision will be entered                 
                                           for respondent.                            
































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