Paul Martin Zimmerman - Page 4




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          and copious citation of precedent"; if we did, it might suggest             
          they had some merit.  Crain v. Commissioner, 737 F.2d 1417 (5th             
          Cir. 1984).                                                                 
               Petitioner did not introduce any evidence to show that he is           
          not liable for the income tax deficiencies and accuracy-related             
          penalties under section 6662(a); accordingly, respondent is                 
          sustained on these issues for all 3 years.                                  
                                                  Decisions will be                   
                                             entered for respondent.                  
































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