Basin Electric Power Cooperative - Page 40

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          with taxable year 2020.28                                                   
               We have considered all of the contentions and arguments of             
          petitioner and respondent that are not discussed herein, and we             
          find them to be without merit, irrelevant, and/or moot.                     
               To reflect the foregoing and the concessions of the parties,           

                                             Decision will be entered                 
                                        under Rule 155.                               



























               28See supra note 27.                                                   

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