Orin F. Farnsworth and Mary L. Farnsworth - Page 29

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          property owned by him.  Neither in form nor substance was the               
          transaction at issue a sale of property by Mr. Farnsworth.                  
               The “contract value” termination payments to Mr. Farnsworth            
          under the DMAA are subject to self-employment tax.                          
               To reflect concessions of the parties,                                 


                                                  Decision will be entered            
                                             under Rule 155.                          

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