Estate of Leon Israel, Jr., Deceased, Barry W. Gray, Executor, and Audrey H. Israel - Page 56

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          statement suggests that the proper inquiry is the proper tax                
          characterization of the cancellations, not whether, tax questions           
          aside, form and substance agree.  To me, that is a troublesome              
          inquiry for the reasons stated by Professors Bittker and Lokken.            

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