- 15 - estoppel argument against enforcement of their extension of the limitations period was rejected), affg. T.C. Memo. 1993-17. We have considered all arguments by petitioners for holdings contrary to those which we reach herein. To the extent not discussed, we conclude that those arguments are irrelevant or without merit. Decision will be entered under Rule 155.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15Last modified: March 27, 2008