Kenneth C. & Becky J. Theisen - Page 12

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          exercise due care and disregarded the Internal Revenue laws when            
          he claimed personal expenses as business deductions.  Therefore,            
          we find petitioners liable for the penalties under section                  
          6662(b)(1) for 1992 and 1993.                                               
               To reflect the foregoing,                                              
                                                  Decision will be entered            
                                             for respondent.                          

































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