- 15 - D. Conclusion To the extent petitioner has made other arguments, the Court concludes such arguments are without merit. Reviewed and adopted as the report of the Small Tax Case Division. To reflect our disposition of the disputed issues, Decision will be entered for respondent.Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16Last modified: November 10, 2007