Ruth Ferrarese - Page 13




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          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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