Eric B. Benson, et al. - Page 35

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          income in 1989, 1990, 1993, and 1994.  Therefore, the 6-year                
          period of limitations provided by section 6501(e)(1)(A) applies             
          in each of these years.                                                     
               To reflect the foregoing,                                              
                                                  Decisions will be entered           
                                             under Rule 155.                          

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