Fortunato J. Mendes - Page 35

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                    4.  Conclusion                                                    
               We sustain respondent’s determination under section 6654.              

                                                   Decision will be entered           
                                               for respondent.                        


               Reviewed by the Court.                                                 
               WELLS, COHEN, GERBER, CHIECHI, GALE, THORNTON, HAINES,                 
          GOEKE, WHERRY, KROUPA, and HOLMES, JJ., agree with this majority            
          opinion.                                                                    
               SWIFT, J., concurs.                                                    

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