Frances L. and Gary L. Rambacher - Page 13

                                         13                                           
               We have considered all of the arguments and contentions                
          presented by petitioners, and, to the extent not discussed above,           
          we have found them to be without merit or not relevant.                     
          Respondent’s determination is sustained.                                    
               To reflect the foregoing,                                              

                                                  Decision will be entered            
                                             for respondent.                          

































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