Metrocorp, Inc. - Page 44

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          It is obvious that Metrobank paid the exit fee because it was               
          required in order for Metrobank to acquire Community’s assets.              
          The exit fee was paid for, and in connection with, the                      
          acquisition of Community’s assets.                                          
               Petitioner has failed to prove its entitlement to the                  
          deductions in issue.  The uncontroverted facts show that the fees           
          were costs incurred in connection with the acquisition of a                 
          capital asset.  Accordingly, the fees should be capitalized.                
               WHALEN, HALPERN, BEGHE, GALE, and MARVEL, JJ., agree with              
          this dissenting opinion.                                                    

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