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employees who were eligible to receive that protection. In
reaching our holdings we have considered all of petitioners’
arguments for contrary holdings; those arguments not discussed
herein are irrelevant or without merit. We also have considered
respondent’s arguments as to his determinations to the extent
necessary to reject or sustain each determination. We also have
considered all of respondent’s arguments as to his motion to
impose a penalty against each petitioner.
As mentioned supra,
Decision will be entered for
respondent in docket No. 4572-97,
decisions will be entered under
Rule 155 in all other dockets, and
an appropriate order will be issued
denying respondent’s motion to
impose penalties under section
6673(a)(1)(B).
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