Estate of Algerine Allen Smith, Deceased, James Allen Smith, Executor - Page 69

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          document.  Given the ambiguity inherent in the term                         
          “overpayment”, we have created a procedural pitfall.                        
               For the stated reasons, I respectfully dissent.                        
               HAINES, WHERRY, KROUPA, and HOLMES, JJ., agree with this               
          dissenting opinion.                                                         

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