- 28 -
which we accept, we leave the parties to compute the revised
deficiencies, if any, under Rule 155.10
To reflect the foregoing,
Decision will be entered under
Rule 155.
10 To the extent that respondent’s revised 1995 computation
of interest is greater than the amount determined in the notice
of deficiency, respondent is limited by the amount of corporate
income tax deficiency determined in the notice because of the
timing of the concession (by means of reply brief) and because
respondent has not sought to amend his answer and to assert an
increased deficiency under sec. 6214.
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