Clifford F. Asher - Page 19

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               For the 1991 taxable year, we have held that petitioner did            
          not receive a constructive dividend.  Therefore, petitioner is              
          not liable for the section 6662(a) accuracy-related penalty for             
          1991.                                                                       
               To reflect the foregoing,                                              
                                             Decision will be entered under           
                                        Rule 155.                                     

































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