Marilyn Stringham, a.k.a. Marilyn Olsen, Petitioner, and Forrest Bird, Intervenor - Page 1

     PURSUANT TO INTERNAL REVENUE CODE            
      SECTION 7463(b),THIS OPINION MAY NOT        
       BE TREATED AS PRECEDENT FOR ANY            
                  OTHER CASE.                     
                                                 

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Last modified: May 25, 2011