Ronald L. and Deborah L. Miller - Page 7

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          of the software program and some correspondence with the company,           
          but was unable to produce any form of receipt, canceled check, or           
          shipping invoice for the program which he claims was mailed by              
               the manufacturer "Collect on delivery".  For the reasons               
          cited above, we find for respondent on this issue.                          
                                                  Decision will be entered            
                                             under Rule 155.                          


































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