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She follows the distinguished jurist , her mentor Aaron Barak.It is a well rehearsed notion that the measure of state is not how well it functions but how well it takes care of those who are at the bottom of the socio-economic ladder . Address reported by student and / or parents ( i.e ., if parents are divorced and the address on the student 's tax return does not match the address on the custodial parent 's tax return ) . " For a rebuttal , Advertising Age quoted the head of the Coalition for Healthcare Communication , who said , " Better government oversight does n't necessarily mean spending more money and adding more staff . " I suspect that your state is not alone in this regard . The value of certification is not so much a measure of ability as of attitude . Information reported on the " Tuition and Fees Deduction " line of the income tax return does not match information available to the school on Form 1099-T ( i.e ., families are prone to claiming the full amount of tuition , even though most of it was covered by financial aid ) . Tax protesters are required to file income tax returns , and so a signed certification is not sufficient . The US Department of Education does not necessarily use the same definition of support as the IRS , so whether the individual is claimed as a dependent on an income tax return does not necessarily settle matters of support , although it is often a good guide . If flow equalization is not provided then it may be necessary to increase the design surface area proportional to the ammonia nitrogen diurnal peaking rates .