Estate of Augusta Porter Forbes - Page 37

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          Section 6662(g) Penalty                                                     
               There being no estate tax valuation understatement,                    
          respondent’s assertion of a penalty under section 6662(g) is not            
          sustained.                                                                  
               To reflect the foregoing and to permit petitioner to claim             
          additional administrative expenses pursuant to section 2053,                

                                                  Decision will be                    
                                             entered under Rule 155.                  

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