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evidence sufficient to persuade the Court that respondent’s
determination is incorrect or that an exception applies. Rule
142(a); Welch v. Helvering, supra at 115; see Higbee v.
Commissioner, supra at 447.
Petitioner failed to appear and did not introduce any
evidence. Accordingly, on this issue, we sustain respondent’s
determination.
C. Conclusion
We have sustained all of respondent's determinations.
Therefore, we will dismiss the case and enter a decision against
petitioner. Rules 123(b), 142(a); Welch v. Helvering, supra at
115.
To reflect the foregoing,
An appropriate order and
decision will be entered for
respondent.
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Last modified: May 25, 2011