Stephen S. Wang, Jr. - Page 28

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          regarding the section 6661 addition to tax.  Accordingly, we find           
          that petitioner is liable for an addition to tax under section              
          6661 for 1987.  See Cluck v. Commissioner, 105 T.C. 324, 340                
          (1995).                                                                     

                                             Decision will be entered under           
                                        Rule 155.                                     

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