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meaning of section 6653(b). Tomlinson v. Lefkowitz, 334 F.2d
262, 266 (5th Cir. 1964); C.B.C. Super Markets, Inc. v.
Commissioner, 54 T.C. 882, 893 (1970). Consequently, we shall
grant respondent's motion for partial summary judgment.
To reflect the foregoing,
An appropriate order will
be issued.
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Last modified: May 25, 2011