Shlomo Limor - Page 7




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               Because petitioner raised no issue other than his underlying           
          tax liability, which is precluded here by law, there is no                  
          material issue of fact for trial.  Respondent’s motion for                  
          summary judgment will be granted.                                           


                                                  An appropriate order and            
                                             decision will be entered                 
                                             granting respondent’s motion             
                                             for summary judgment.                    































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Last modified: November 10, 2007