- 5 - We understand that under the circumstances of this case, the relief mechanism provided by section 86(d)(2) might not seem meaningful to petitioner. Nevertheless, the deficiency here in dispute properly takes into account the provisions of section 86(d)(2), as well as the other applicable provisions of section 86. Therefore, the deficiency must be sustained, and we so hold. To reflect the foregoing, Decision will be entered for respondent.Page: Previous 1 2 3 4 5 6
Last modified: May 25, 2011