Gary and Janet Luiz - Page 12

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          respondent's disallowance of losses from Green Valley in 1996-              
          97.7                                                                        
               To reflect concessions and the foregoing,                              


                                                       Decision will be               
                                                  entered under Rule 155.             




























               7  Thus, we sustain respondent’s determination that                    
          petitioner’s basis in Green Valley was $23,965 for 1996 and                 
          $7,499 for 1997.                                                            





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