George A. and Delores Cooper - Page 6




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          income reflected in the notice of deficiency.  Respondent’s                 
          determination in this regard is sustained.                                  
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
               To reflect the foregoing,                                              
                                             Decision will be entered                 
                                        for respondent.                               




































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