Evelyn J. Glenn - Page 22

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           Conclusion                                                                 
                We have carefully considered the remaining arguments of               
           both parties for results contrary to those expressed herein,               
           and, to the extent not discussed above, we find those arguments            
           to be irrelevant, moot, or without merit.                                  
                Reviewed and adopted as the report of the Small Tax Case              
           Division.                                                                  
                To reflect our disposition of the disputed issues,                    


                                              Decision will be entered                
                                         under Rule 155.                              

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