Robert L. and Sara J. Helm - Page 12




                                       - 11 -                                         
               To give effect to our disposition of the disputed issue, as            
          well as respondent’s concession,                                            


                                             Decision will be entered                 
                                        under Rule 155 in docket                      
                                        No. 13170-00S.                                
                                        Decision will be entered                      
                                        for respondent in docket                      
                                        No. 3727-02S.                                 
































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