R. William Becker and Mary Ann Becker - Page 32

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          United States, supra at 430-431.  Therefore, we conclude that 100           
          percent of the consideration paid by BHC to William Becker is               
          allocable to the purchase of William Becker’s stock, and none of            
          the consideration is allocable to the covenant not to compete.              
               In reaching our holdings, we have considered all arguments             
          and contentions made, and, to the extent not mentioned, we                  
          conclude that they are moot, irrelevant, or without merit.                  
               To reflect the foregoing and the concessions of the parties            
          in docket No. 6400-03,                                                      
                                                  Decision will be                    
                                             entered for petitioners in               
                                             docket No. 13725-02, and                 
                                             decision will be entered under           
                                             Rule 155 in docket No. 6400-             
                                             03.                                      




















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