- 9 -
T.C. Memo. 1997-126; Alexander v. Commissioner, T.C. Memo.
1995-51, affd. 72 F.3d 938, 946-947 (1st Cir. 1995). We have
considered all arguments by petitioners for a contrary holding,
and, to the extent not mentioned above, find them to be without
merit. To reflect concessions by respondent,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011