Reed Smith Shaw & MClay, William J. Smith, Tax Matters Partner - Page 32

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                  The tax matters partner has not established that the                
             partnership paid 2,000 shares of Saztec stock to the trust               
             on or before April 15, 1987.                                             
                  In light of the foregoing,                                          

                                                Decision will be entered              
                                           for respondent.                            

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