John Scott Kracke - Page 6

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          have been what the parties intended, but we cannot rewrite the              
          Separation Agreement.  While we may be sympathetic with                     
          petitioner’s position, this Court also cannot rewrite statutes              
          enacted by Congress in order to reach what may be perceived as a            
          more equitable result.  See Commissioner v. Gooch Milling &                 
          Elevator Co., 320 U.S. 418 (1943).  Respondent is sustained.                
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
               To reflect the foregoing,                                              
                                             Decision will be entered                 
                                        for respondent.                               




























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