Tobias G. Ogu - Page 33

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               G.  Conclusion                                                         
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
               To reflect our disposition of the disputed issues, as well             
          as respondent’s concessions, see supra note 2,                              


                                                  Decision will be                    
                                             entered under Rule 155.                  

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