Roger G. and Lilianne J. G. Maki - Page 6




                                        - 5 -                                         

          With this in mind, we strongly urge petitioners to reconsider               
          litigating this issue further.                                              
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
                                                  Decision will be entered            
                                             under Rule 155.                          





































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