Tadeusz Smus - Page 4

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          Mr. Smus' deficiency.  See Jackson v. Commissioner, 73 T.C. 394,            
          401 (1979); see also Weir v. Commissioner, supra at 682.                    
          Respondent failed to do so.  Accordingly, we hold for petitioner.           
               To reflect the foregoing,                                              

                                                  Decision will be entered            
                                             for petitioner.                          

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