OPINION AND ORDER OF THREE-COMMISSIONER PANEL.
On April 15, 1987, the single commissioner issued an opinion and order which denied the applicant's claim for an award of reparations. The denial was based upon the finding that the preponderance of the evidence showed the decedent, Arthur Shapiro, engaged in a conspiracy to defraud the United States and evade income tax in contravention of R.C. 2743.60(E). On May 12, 1987, the applicant, Joan Shapiro, timely filed an...
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