Vanalco, Inc., a Delaware S Corporation, Richard L. Smith, Tax Matters Person - Page 24

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          section 162(a).  All other contentions in this case that have not           
          been addressed are irrelevant, moot, or meritless.                          
               To reflect the foregoing,                                              
                                             Decision will be entered                 
                                       under Rule 155.                                

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