Cletus Gaylon Waters - Page 8

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          foregoing, we hold that no genuine issue of material fact exists            
          requiring trial and that respondent is entitled to summary                  
          judgment.  Accordingly, we hold that respondent’s determination             
          to sustain the lien was not an abuse of discretion.                         
               To reflect the foregoing,                                              

                                                   An appropriate order and           
                                              decision will be entered.               

































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