Manuel Ayala, Jr., and Carol A. Ayala - Page 11




                                        - 10 -                                        
               To reflect our disposition of the disputed issues,                     


                                             Decision will be entered                 
                                        for respondent as to the                      
                                        deficiencies in income taxes and              
                                        for petitioners as to the accuracy-           
                                        related penalties.                            


































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