Charles G. and Elizabeth A. Fargo - Page 10

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               In any event, review for abuse of discretion allows                    
          different decisions even in similar cases, so long as none                  
          represent a clear error in judgment by the decisionmaker.                   
          Rasbury v. IRS, 24 F.3d 159, 168 (11th Cir. 1994).                          


                                             Decision will be entered for             
                                        respondent.                                   


































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