Colorado Gas Compression, Inc. - Page 7




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          198-207.  Accordingly, the TRA section 633(d) transition rule is            
          not applicable to petitioner’s years in issue.                              
               Contentions we have not addressed are moot, irrelevant, or             
          meritless.                                                                  
               To reflect the foregoing,                                              


                                                  Decision will be entered            
                                             under Rule 155.                          


































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Last modified: May 25, 2011