Otis L. Pimpleton and Tabitha Pimpleton - Page 14

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              In order to reflect our disposition of the disputed issue,              
         as well as (1) the parties’ concessions, see supra note 2, and               
         (2) the allowable amount of the additional child tax credit, see             
         supra p.2,                                                                   


                                                 Decision will be entered             
                                            under Rule 155.                           

































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