Howard J. Kaplan and Brenda L. Kaplan, et al. - Page 54

                                       - 54 -                                         
               To reflect the foregoing and the concessions of the parties,           

                                             Decisions will be entered                
                                        for respondent with respect to                
                                        petitioners’ respective deficien-             
                                        cies and the respective accuracy-             
                                        related penalties under section               
                                        6662(a) and (b)(2).                           

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