Matthew Hudack and Kristen Hudack - Page 20

                                       - 19 -                                         
               To reflect our disposition of the disputed issues, as well             
          as petitioners’ concessions,                                                


                                             Decision will be entered                 
                                        for respondent as to the                      
                                        deficiencies in taxes and for                 
                                        petitioners as to the penalties.              

































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Last modified: May 25, 2011