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    <description>The appeal was allowed in its entirety, with the assessment annulled, and the penalty canceled. The judgment concluded that since the assessment itself was unsustainable, the penalty could not be upheld.</description>
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      <description>The appeal was allowed in its entirety, with the assessment annulled, and the penalty canceled. The judgment concluded that since the assessment itself was unsustainable, the penalty could not be upheld.</description>
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