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    <description>The court upheld the Commissioner&#039;s decision not to interfere with the assessment orders of the petitioners, based on the returns filed and the Settlement Commission&#039;s actions in settling the firm&#039;s liability. The court found no grounds to interfere with the Commissioner&#039;s revisional orders, concluding that the petition lacked merit and dismissing it without costs.</description>
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      <description>The court upheld the Commissioner&#039;s decision not to interfere with the assessment orders of the petitioners, based on the returns filed and the Settlement Commission&#039;s actions in settling the firm&#039;s liability. The court found no grounds to interfere with the Commissioner&#039;s revisional orders, concluding that the petition lacked merit and dismissing it without costs.</description>
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