Gary E. and Rebecca L. Hurley - Page 14

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          to a “substantial understatement of income tax” is reduced to               
          zero.  Sec. 6662(d)(1)(A).  Petitioners are not liable for the              
          section 6662(a) penalty.                                                    
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   


                                            Decision will be entered                  
                                       under Rule 155.                                
































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