Timothy J. Glenn - Page 21

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               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   

                                             An appropriate decision                  
                                        will be entered for respondent                
                                        with respect to the deficiency                
                                        and for petitioner with respect               
                                        to the accuracy-related penalty               
                                        under section 6662(a).                        

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