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    <description>The appeal was dismissed solely because the tax effect was negligible, and the Supreme Court declined to entertain the substantive legal question. No decision was rendered on the merits, and the question of law was expressly left open for future consideration. The order therefore has no adjudication on the underlying issue beyond the threshold-based dismissal.</description>
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      <description>The appeal was dismissed solely because the tax effect was negligible, and the Supreme Court declined to entertain the substantive legal question. No decision was rendered on the merits, and the question of law was expressly left open for future consideration. The order therefore has no adjudication on the underlying issue beyond the threshold-based dismissal.</description>
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