Gary Friedmann - Page 46

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             that he is entitled to a deduction for the payments,                     
             totaling $21,679.75, that he made on behalf of Dr. Strom.                
             We hereby sustain respondent on this issue.                              
                  On the basis of the foregoing, and concessions,                     

                                            Decision will be entered                  
                                     under Rule 155.                                  

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