Norma A. Ramirez-Ota - Page 10

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          is sustained on this issue.  Sutherland v. Commissioner, T.C.               
          Memo. 2001-8.                                                               
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
                                                  Decision will be entered            
                                             under Rule 155.                          

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