Neil J. Christal, II & Kathryn E. Christal - Page 15

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          respected for Federal income tax purposes, and the income from              
          United Sovereigns is taxable wholly to petitioners.                         
               In reaching all of our holdings herein we have considered              
          all arguments made by the parties, and to the extent not                    
          mentioned above, we find them to be irrelevant or without merit.            
               To reflect the foregoing,                                              
                                                  Decision will be entered            
                                             under Rule 155.                          
































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