Robert B. and Betty D. Harris - Page 38

                                       - 37 -                                         
               Finally, to the extent the Court has failed to address any             
          argument of petitioners herein, the Court concludes such argument           
          is without merit.                                                           
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   


                                             Decision will be entered                 
                                        under Rule 155.                               

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