Ramon A. Garcia and Bertha E. Garcia - Page 37

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             Commissioner, T.C. Memo. 1992-223; Banks v. Commissioner,                
             T.C. Memo. 1991-641.  Accordingly, we sustain respondent's               
             imposition of the accuracy-related penalty for negligence.               
                  In light of the foregoing, and to reflect concessions               
             and settled issues,                                                      
                                           Decision will be entered                   
                                      under Rule 155.                                 

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