Mahendra K. Tandon - Page 33

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               We found that petitioner filed fraudulent income tax returns           
          for 1985, 1986, 1987, and 1988; therefore the period of                     
          limitations on assessment for each of these years remains open.             
               To reflect the foregoing,                                              
                                                  Decision will be entered            
                                             under Rule 155.                          

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