- 13 -
circumstances, it would be inequitable to hold petitioner liable
for the 1983 deficiency. See Belk v. Commissioner, supra; Foley
v. Commissioner, supra; Robinson v. Commissioner, supra; Klimenko
v. Commissioner, supra; Hillman v. Commissioner, supra.
For the foregoing reasons,
Decision will be
entered for petitioner.
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Last modified: May 25, 2011