Chester F. and Faye L. Sidell - Page 29

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               To reflect the foregoing and respondent's concession,                  


                                                  Decision with respect to            
                                             the deficiencies for 1993 and            
                                             1994 will be entered for                 
                                             respondent; decision with                
                                             respect to the accuracy-related          
                                             penalty under section 6662(a)            
                                             with respect to 1994 will be             
                                             entered for petitioners.                 

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