Abdul Kamara - Page 7




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          have no authority to disregard them.  See Holly v. Commissioner,            
          T.C. Memo. 1998-55.  Accordingly, we sustain respondent’s                   
          deficiency determination.                                                   
               To reflect the foregoing,                                              

                                                  Decision will be entered            
                                             for respondent.                          



































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