Graceann Berry - Page 5

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          was questionable considering the fact that the documents she did            
          provide to the Court would have been part of the documents she              
          claimed to have discarded due to the alleged sewage problem.                
               Petitioner’s argument must fail for failure to show that the           
          amount that should be excepted under section 72(t)(2)(B) exceeded           
          the amount allowed by respondent.                                           
               To reflect the foregoing,                                              
                                             Decision will be entered                 
                                        for respondent.                               































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Last modified: May 25, 2011