Tebarco Mechanical Corporation - Page 29

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          that petitioner is not liable for the accuracy-related penalty              
          under section 6662(a) for the fiscal year 1990.                             
               To reflect the foregoing,                                              
                                             Decision will be entered                 
                                        for respondent as to the                      
                                        deficiency, and for petitioner as             
                                        to the accuracy-related penalty.              

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