Lloyd T. Asbury, Attorney at Law, P.A. - Page 17

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             Oliver Family Found. v. Commissioner, T.C. Memo. 1997-220                
             (Nevada nonprofit corporation).                                          
                  Upon consideration of the foregoing,                                

                                                An appropriate order                  
                                           will be issued denying                     
                                           respondent’s motion.                       


































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