Fernando D. Rivera - Page 9




                                        - 8 -                                         
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
               Based on the foregoing, and to reflect the agreement between           
          the parties as to the correct amount of petitioner’s wage income            
          for 1997,                                                                   

                                                  Decision will be                    
                                             entered under Rule 155.                  



































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