Georges Z. Zakhem - Page 12

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                                             1997, and as to the additions            
                                             to tax under section 6654 for            
                                             1996 and 1997, and decision              
                                             will be entered for petitioner           
                                             as to the additions to tax               
                                             under section 6651(a)(2) for             
                                             1996 and 1997 and as to the              
                                             addition to tax under section            
                                             6654 for 1995.                           






























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