Gloria J. Spurlock - Page 31

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          evidence to the contrary.  We therefore impose a section                    
          6673(a)(1) penalty in the amount of $1,000.                                 


                                             An appropriate order will be             
                                        issued denying petitioner’s motion            
                                        in limine, and a decision will be             
                                        entered for respondent except for             
                                        the additions to tax under section            
                                        6651(a)(2), which do not apply.               





























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