Kevin D. Castro and Margarita C. Castro, et al. - Page 30

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          penalties upon themselves.  See sec. 6673(a)(1) and (2); Rule               
          33(b); Leach v. Commissioner, T.C. Memo. 1993-215.                          
          VI. Conclusion                                                              
               We have carefully considered all remaining arguments made by           
          the parties for contrary holdings and, to the extent not                    
          discussed, find them to be irrelevant or without merit.                     
               To reflect the foregoing,                                              

                                                  Decisions will be entered           
                                             under Rule 155.                          

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