Royce A. Ellis - Page 20




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          the Court finds petitioner is liable for a section 6654 addition            
          to tax for 2000.                                                            
               In reaching our holdings herein, we have considered all                
          arguments made, and, to the extent not mentioned above, we find             
          them to be moot, irrelevant, or without merit.                              
               To reflect the foregoing,                                              

                                                       Decision will be               
                                                  entered under Rule 155.             
































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