STIPULATED JUDGMENT
PATRICK J. WALSH, Magistrate Judge.
THE PARTIES STIPULATE that the Court may enter the following judgment in this case:
IT IS DETERMINED that:
1. as to LSPB, LLC, the Notice of Final Partnership Administrative Adjustment issued to Plaintiff for the taxable year 2001 is sustained in its entirety except that the accuracy-related penalty shall be imposed at the rate of 35%;
2. as to LHJB, LLC, the Notice of Final...
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