Kevin and Bridget Naughton - Page 22

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          not shown that a genuine issue for trial exists as to their                 
          entitlement to business expense deductions for 1996 and 1997, we            
          will grant respondent’s motion for summary judgment.                        
               To reflect the foregoing,                                              


                                             An appropriate order and                 
                                        decision will be entered granting             
                                        respondent’s motion for summary               
                                        judgment.                                     

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