Ed M. Fisher - Page 7

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          that petitioner is maintaining his action in this Court primarily           
          for delay, and that his position in this proceeding is frivolous            
          and groundless.  Accordingly, a penalty is awarded to the United            
          States in the amount of $5,000.  To reflect concessions,                    
                                                  An appropriate order will           
                                             be issued, and decision will             
                                             be entered under Rule 155.               


































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