Estate of Margaret Landers, Deceased, Dale Seltzer, Co-Administrator - Page 15

                                        -15-                                          
               We hold that the estate is liable for the additions to tax             
          at issue.  We have considered all of petitioner’s arguments for a           
          contrary holding and conclude that those arguments not discussed            
          herein are without merit.                                                   

                                                  Decisions will be entered           
                                             for respondent.                          


































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Last modified: May 25, 2011