James G. and Elaine A. Wanchek - Page 12




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          altered by the fact that, years after constructing petitioners’             
          house, Mr. Green left the homebuilding business and moved out of            
          New Mexico.  Petitioners were the victims of poor workmanship,              
          which, without more, is not a crime.                                        
               The Court has considered all of petitioner’s contentions,              
          arguments, requests, and statements.  To the extent not discussed           
          herein, we conclude that they are meritless, moot, or                       
          irrelevant.11                                                               
               To reflect the foregoing,                                              
                                                  An appropriate order and            
                                             decision will be entered.                
















               11 Because petitioners have not sustained a theft loss, we             
          need not discuss issues relating to the amount of the claimed               
          loss.  Also, respondent filed a motion in limine to prevent the             
          testimony of two experts.  Because we hold for respondent without           
          considering that evidence, the question of whether that evidence            
          should be admitted is also moot, and respondent’s motion will               
          therefore be denied.                                                        






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