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Because petitioners filed joint Federal income tax returns
for 1985 and 1986, the assessment period of limitations under
section 6501 remains open as to Martha McHan as well. Stone v.
Commissioner, 56 T.C. at 227-228.
Other arguments raised by petitioners and not discussed
herein have been considered, are without merit, and are rejected.
To reflect the foregoing,
An appropriate order will
be issued.
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