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Robert ADES v. COMMISSIONER OF INTERNAL REVENUE, Respondent Albert J. ADES and Sylvia Ades v. COMMISSIONER OF INTERNAL REVENUE, Respondent Alan ADES and Ruth Ades v. COMMISSIONER OF INTERNAL REVENUE, Respondent Joseph ADES and Rachel Ades v. COMMISSIONER OF INTERNAL REVENUE
PER CURIAM.
We affirm on the complete and well-reasoned opinion of Judge Forrester in the Tax Court, 38 T.C. 501.