Michael Sponberg - Page 18




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               We have considered all of the contentions and arguments that           
          petitioner advanced at the trial in this case and that are not              
          discussed herein, and we find them to be without merit and/or               
          irrelevant.                                                                 
               To reflect the foregoing and the concession of respondent              
          with respect to petitioner’s taxable year 1987,                             


                                             Decision will be entered                 
                                        under Rule 155.9                              

























               9The reference to Rule 155 is to Rule 155, Tax Court Rules             
          of Practice and Procedure.                                                  






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