David H. and Suzanne Hillman - Page 12




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          be suffered with respect to self-charged items other than                   
          interest.                                                                   
               Although we find petitioners’ plight lamentable, the Court             
          of Appeals for the Fourth Circuit has held that the courts are              
          incapable of providing relief in this situation.                            
               To reflect the foregoing,                                              
                                             A decision will be entered               
                                        for respondent.                               


































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