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that their $5,520 prepayment represented assessed, rather than
estimated, taxes. In addition, they have conceded that the
$5,520 was not due in 1996. Accordingly, petitioners may not
deduct the $5,520 from their 1996 income.
Any other contention made by the parties is irrelevant,
moot, or meritless.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011