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  3. American Hospitality Resources, Inc.

American Hospitality Resources, Inc.

03/11/1998

98-11

TP was held liable for 50% fraud penalty. Evidence established the TP’s officers were aware of the GRT, knew they would be liable for payment of GRT if the corporation maintained a presence in NM and knowingly misrepresented the nature of the corporation’s activities in order to evade payment of GRT. Protest denied.