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 <title>Mary Beth Beckman-Najera</title>
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<abstract>A transferred employee, who used a mobile home as her residence at her
old duty station in Arizona, authorized another individual to sell it 
for her and claimed the commission she paid as a residence sales 
expense.  Under Arizona law, a mobile home which is sold separately 
from real estate is deemed to be a house trailer or a motor vehicle 
and an individual who sells such a unit for another is required to be 
licensed as a used house trailer or motor vehicle dealer.  Unless the 
individual who sold the mobile home was so licensed in the State of 
Arizona at the time of the sale, the claim may not be allowed.</abstract>
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