Jennifer A. Lestrange - Page 7

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          conclusion is "so bizarre that Congress could not have intended             
          it."  Demarest v. Manspeaker, 498 U.S. 184, 191 (1991).  The                
          language of section 32(c)(3)(A) is sufficiently clear to be                 
          dispositive of the issue at hand.  "[W]hen a statute speaks with            
          clarity to an issue judicial inquiry into the statute's meaning,            
          in all but the most extraordinary circumstance, is finished."               
          Estate of Cowart v. Nicklos Drilling Co., 505 U.S. 469, 475                 
          (1992).                                                                     
              The parties agreed that petitioner would be entitled to a              
          refund of $1,499 if decision were entered in her favor in this              
          case.                                                                       
                                                  Decision will be entered            
                                             for petitioner.                          
























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