Harold A. Lange - Page 12

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          we take this opportunity to admonish petitioner that the Court              
          will consider imposing a larger penalty if petitioner returns to            
          the Court and advances similar arguments in the future.                     
               In reaching our holding, we have considered all arguments              
          made, and, to the extent not mentioned, we conclude that they are           
          moot, irrelevant, or without merit.                                         
               To reflect the foregoing,                                              

                                                  Decision will be entered            
                                             for respondent.                          






























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