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Jenkins v. McCarthy
Defendant and appellant Peter T. McCarthy (McCarthy) appeals from a judgment entered against him and in favor of plaintiffs and respondents Nicholas Jenkins, Dorothy Eugenia Calkins, John Delos Calkins, Fredericks Family Properties, Chris Jacobson, Debra Jacobson, Jason Jacobson, Irene Jacobson, Ralph Vetsch, and Barbara Vetsch. The trial courts construction of the underlying agreement was correct; the trial court properly interpreted and applied the Internal Revenue Code; and the judgment is supported by substantial evidence. Accordingly, Court affirm.

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