Joseph J. House - Page 30




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               We have considered all other arguments advanced by                     
          petitioner for a contrary result and, to the extent not discussed           
          herein, find them to be irrelevant or without merit.                        
                                             Decision will be entered under           
                                        Rule 155 in docket No. 8664-98;               
                                        decision will be entered for                  
                                        petitioner in docket No. 8665-98.             




































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