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The motion to substitute Harry R. Smith, Jr., as Personal Representative of Estate of Ivan V. Magal, deceased, as a party petitioner is granted. The petition for a writ of certiorari to the United States Court of Appeals for the Fourth Circuit denied.

Footnotes

[ Footnote * ] Editor's Note: This memorandum decision was previously published at . It is republished as corrected.[ Odend'hal v. Commissioner of Internal Revenue 471 U.S. 1143 (1985) ]