Frank J. & Ann M. Feraco - Page 22

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          petitioners as to the penalties.                                            
               To the extent we have not addressed any of the parties'                
          arguments, we have considered them and find them to be without              
          merit.                                                                      
                                                  Decisions will be entered           
                                             for respondent as to the                 
                                             deficiencies and for                     
                                             petitioners as to the                    
                                             penalties.                               

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