Lucky Stores, Inc. and Subsidiaries - Page 25

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          described by Sandra Turpen, are not necessarily representative of           
          the procedures of any other plan, and may not therefore be relied           
          upon as the basis for finding facts except as to the Plan for               
          which Ms. Turpen was the administrator.  We find this argument              
          disingenuous.  Petitioner and respondent stipulated Ms. Turpen's            
          deposition as a joint exhibit in lieu of testimony by Ms. Turpen            
          at trial, without any reservation as to its use, or inferences to           
          be drawn from it, whatsoever.  Petitioner's purpose in                      
          stipulating the deposition is not apparent, if the testimony is             
          not stipulated for the purpose of exemplifying the administrative           
          procedures of all of the CBA Plans involved in this case.  If               
          petitioner considers the administration of Ms. Turpen's plan to             
          be atypical, petitioner was free to introduce evidence as to how            
          the other plans were administered, which petitioner chose not to            
          do.  We therefore reject petitioner's complaint about scope of              
          the testimony.                                                              
               Petitioner argues that respondent's position is inconsistent           
          not only with Rev. Rul. 76-28, supra, but also with the                     
          administrative position taken in Technical Advice Memorandum                
          8210014 (TAM) and in a series of private letter rulings.                    
          Respondent points out that section 6110(j)(3) prohibits using or            
          citing a written determination as a precedent, unless regulations           

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