Linda L. Domanico and Anthony M. Domanico - Page 12

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          72(t).  Accordingly, we sustain respondent’s determination on               
          this issue.                                                                 
               We have considered all of the other arguments made by                  
          petitioners, and, to the extent that we have not specifically               
          addressed them, we conclude that those arguments are contrary to            
          the legislative mandate.                                                    
               Reviewed and adopted as the report of the Small Tax Case               
               To reflect our disposition of the disputed issue, as well as           
          petitioners’ partial concession, see supra note 2,                          

                                             Decision will be entered                 
                                        for respondent.                               

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Last modified: May 25, 2011