Stephen G. Elek - Page 8

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               As no material fact is disputed and the only argument raised           
          by petitioner in this proceeding is unavailing, respondent is               
          entitled to judgment as a matter of law, and we so hold.  We                
          shall therefore grant respondent’s motion for summary judgment.             
          To reflect the foregoing,                                                   
                                                  An appropriate order and            
                                             decision will be entered.                


































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