Gary D. and Lindy H. Combrink - Page 22

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          afforded to Mr. Combrink.  We thus are constrained to hold that             
          petitioners received dividend income in the amount of $161,885.50           
          in 1996, pursuant to sections 301, 302, and 304.                            
               To reflect the foregoing,                                              


                                                  Decision will be entered            
                                             under Rule 155.                          

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