Estate of Emanuel Trompeter, Deceased, Robin Carol Trompeter Gonzalez and Janet Ilene Trompeter Polacheck, Co-Executors - Page 40

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          in a way that would produce a result contrary to the purpose of             
          the statute.  See Badaracco v. Commissioner, 469 U.S. at 398.               
               COHEN, C.J., agrees with this dissent.                                 








































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