David C. Jonson and Estate of Barbara J. Jonson, Deceased - Page 33

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          V.  Conclusion                                                              
               Barbara is not entitled to any relief under section 6015.              

                                                  An appropriate decision             
                                             will be entered for respondent           
                                             with respect to the                      
                                        deficiencies and for                          
                                   petitioners with respect to                        
                                   the additions to tax under                         
                                   section 6659.                                      

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