Eddie Cordes, Inc., et al. - Page 48

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          Cordes’s underpayment is attributable to fraud, and we conclude             
          Mr. Cordes is liable for the fraud penalty for 1994 and 1995.               
               We have considered the other arguments of the parties, and,            
          to the extent not discussed herein, we conclude that the                    
          arguments are irrelevant, moot, or meritless.                               
               To reflect the foregoing,                                              


                                                  Decisions will be entered           
                                             under Rule 155.                          

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