Michael Zarky - Page 6

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               All of the parties’ arguments have been considered, and                
          those arguments not discussed herein have been found to be                  
          without merit.  Accordingly,                                                
                                        Decision will be entered                      
                                   stating that there is no deficiency                
                                   or addition to tax due from                        
                                   petitioner and that there is a $270                
                                   overpayment due to petitioner for                  
                                   1999.                                              































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