Prindle International Marketing, UBO, Keyus Group, Trustee - Page 22

                                        -22-                                          
               4.   Conclusion                                                        
               We conclude that Mr. and Mrs. Fox are liable for the                   
          addition to tax for failure to file a return for 1993 under                 
          section 6651(a) and the accuracy-related penalty for 1989, 1992,            
          and 1993 under section 6662(a) for negligence.                              
               To reflect the foregoing,                                              

                                                  Decision will be entered            
                                             for petitioner in docket No.             
                                             5907-96 and under Rule 155 in            
                                             docket No. 7178-96.                      

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