Albert C. Johnson - Page 19

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          committed fraud, inasmuch as respondent has failed to adduce                
          evidence showing petitioner's intentional wrongdoing.  Accordingly,         
          we do not sustain respondent's determination with regard to the             
          section 6651(f) additions to tax for fraud.  Because petitioner             
          concedes that the section 6651(a)(1) additions would be applicable          
          in this instance,  we direct the parties to determine the amount of         
          those additions in the Rule 155 computations.                               
               To reflect the foregoing and the concessions of the parties,           


                                                  Decision will be entered            
                                             under Rule 155.                          



























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