A.J. Concrete Pumping, Inc. - Page 32

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          is liable for the section 6662(a) penalty for the 1992 and 1994             
          tax years.                                                                  
               To reflect the foregoing and to account for concessions of             
          the parties,                                                                
                                             Decision will be entered                 
                                        under Rule 155.                               

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