Form Mf 04-8 - Recommendation Form For Disposition Page 11

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Recommendation:
For the foregoing reasons, it is recommended that the Department’s Motion for
Summary Judgment be granted and the taxpayer’s Motion for Summary Judgment be
denied. Because the State of West Virginia has agreed to waive its share of the interest,
that portion will be abated.
Linda Olivero
Administrative Law Judge
Enter: November 22, 2004
11

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