Louis M. Pavich - Page 7

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          sufficient withholding or pay estimated taxes for each of the               
          years at issue.  Pavich never raised any defense to any of these            
          additions, so we sustain them all.                                          
               There were, however, concessions and settlements of other              
          issues by both sides, so                                                    

                                        Decisions will be entered under               
                                   Rule 155.                                          


































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