Raymond F. Kling and Barbara K. Kling - Page 60

                                       - 60 -                                         
          (including penalty and interest) attributable to Raymond's sports           
          memorabilia activity for taxable years 1991 and 1992.                       
               To reflect the foregoing,                                              
                                                  Decision will be entered            
                                             under Rule 155.                          

Page:  Previous  41  42  43  44  45  46  47  48  49  50  51  52  53  54  55  56  57  58  59  60