James H. Swanson and Josephine A. Swanson - Page 45

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          petitioners are entitled to an award of miscellaneous expenses in           
          the amount of $3,300.                                                       
               To reflect the foregoing,                                              
                                             An appropriate order will be             
                              issued and decision will be entered                     
                                   pursuant to Rule 155.                              




































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