- 4 -
that any of the other determinations in the notices that were not
conceded by respondent are wrong.4 Accordingly, we shall sustain
all of the determinations in the notices except those conceded by
respondent.
To reflect the foregoing and the concessions of respondent,
Decisions will be entered
under Rule 155.
4 Although the parties stipulated into the record a copy of
Mr. Stolmar's checkbook register for 1994, that document does not
establish that any of the entries therein was for an expenditure
that is deductible for Federal income tax purposes.
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Last modified: May 25, 2011