Opinion questioning whether in determining tax benefit eligibility are calculations authorized which allow some deviation from R-30, R-11 and R-19, so long as the calculations yield the same level of energy efficiency as that which would be achieved from insulation levels of R-30, R-11 and R-19.

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Opinion questioning whether in determining tax benefit eligibility are calculations authorized which allow some deviation from R-30, R-11 and R-19, so long as the calculations yield the same level of energy efficiency as that which would be achieved from insulation levels of R-30, R-11 and R-19.

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