Dwight L. McKenna and Beverly S. McKenna - Page 42

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            fraudulent return with the intent to evade tax.  Because we have                            
            found that petitioner's 1987 income tax return was fraudulent, it                           
            follows that the assessment of additional taxes for that year is                            
            not barred by expiration of the period of limitations.                                      
                  In view of the foregoing,                                                             



                                                             Decision will be entered                   
                                                       under Rule 155.                                  

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