Richard T. and Margie Wagner - Page 8




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          1980); Humphreys v. United States, 272 F.2d 411, 412 (9th Cir.              
          1959); A.B. Dick Co. v. Marr, 197 F.2d 498, 502 (2d Cir. 1952);             
          Md. Cas. Co. v. Latham, 41 F.2d 312, 313 (5th Cir. 1930).  We               
          conclude that respondent is not prejudiced in maintaining the               
          subject collection action against petitioners as if the instant             
          proceeding had never been commenced.                                        
               Accordingly, in the exercise of the Court’s discretion, and            
          after weighing the relevant equities including the lack of a                
          clear legal prejudice to respondent, we shall grant petitioners’            
          motion.  In accordance with the foregoing,                                  

                                             An appropriate order of                  
                                        dismissal will be entered granting            
                                        petitioners’ motion to dismiss.               

























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