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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.
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Last modified: May 25, 2011