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Ñàç ÙÔÑ ÜâÕÑÓÙ ÔÞÓÙàÔ Ñâ"Þ' name=case_nm> <META content=2005-04-07 name=case_dt> <META content=0 name=sec_appeal> <META content="äçÙÓ éÕÞÔ ÙèÕéÜÙÝ 1" name=side_nm> <META content='Ñàç ÙÔÑ ÜâÕÑÓÙ ÔÞÓÙàÔ Ñâ"Þ' name=side_nm> <META content=êÑÙâÔ name=side_ty> <META content=ÔÒàÔ name=side_ty> <META content=ÐÖè×Ù name=mador_nm> <META content='â"Ð' name=inyan_nm> <META content="äèçÜÙØÕê ÔÞÓÙàÔ" name=lawyer_nm> <META content="ÒÑÐÙ âÞàÕÐÜ" name=lawyer_nm> <META content=äáç-ÓÙß name=verdict_ty> <META content=11 name=verdict_nbr> <META content=2007-11-28 name=verdict_dt> <META content=05035010_T11.doc name=verdict_file_nm> <META content=16 name=verdict_pages> <META content=false name=is_technical></HEAD> <BODY lang=EN-US vLink=purple link=blue> <DIV class=Section1 dir=rtl> <P class=MsoNormal dir=rtl style="TEXT-ALIGN: left" align=right><B><U><SPAN dir=ltr style="FONT-SIZE: 8pt"><SPAN style="TEXT-DECORATION: none"></SPAN></SPAN></U></B>&nbsp;</P> <P class=MsoNormal dir=rtl style="TEXT-ALIGN: left" align=right><B><U><SPAN dir=ltr style="FONT-SIZE: 8pt"><SPAN style="TEXT-DECORATION: none"></SPAN></SPAN></U></B>&nbsp;</P> <DIV dir=rtl align=right> <TABLE class=MsoNormalTable dir=rtl style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 border=0> <TBODY> <TR> <TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; WIDTH: 392.85pt; PADDING-TOP: 0cm" vAlign=top width=524> <P class=FileNumber0 dir=rtl><A name=Text1><B><U><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David">ÑÑÙê ÔÞéäØ ÔâÜÙÕß&nbsp;&nbsp; ÑéÑêÕ ÛÑÙê ÞéäØ ÜâèâÕèÙÝ ÐÖè×ÙÙÝ</SPAN></U></B></A></P></TD></TR></TBODY></TABLE></DIV> <P class=MsoNormal dir=rtl style="TEXT-ALIGN: left" align=right><B><U><SPAN dir=ltr><SPAN style="TEXT-DECORATION: none"></SPAN></SPAN></U></B>&nbsp;</P> <DIV dir=rtl align=right> <TABLE class=MsoNormalTable dir=rtl style="MARGIN-LEFT: 1.35pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 border=0> <TBODY> <TR style="HEIGHT: 17.1pt"> <TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; WIDTH: 491.4pt; PADDING-TOP: 0cm; HEIGHT: 17.1pt" vAlign=top width=655> <P class=FileNumber dir=rtl><A name=casename_body><B><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David">â"Ð&nbsp; 3501/05</SPAN></B></A></P></TD></TR></TBODY></TABLE></DIV> <P class=MsoNormal dir=rtl style="TEXT-ALIGN: left" align=right><B><U><SPAN dir=ltr><SPAN style="TEXT-DECORATION: none"></SPAN></SPAN></U></B>&nbsp;</P> <DIV dir=rtl align=right> <TABLE class=MsoNormalTable dir=rtl style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 border=0> <TBODY> <TR style="HEIGHT: 14.35pt"> <TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; WIDTH: 164.2pt; PADDING-TOP: 0cm; HEIGHT: 14.35pt" vAlign=top width=219> <P class=BodyRuller dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David">ÑäàÙ:&nbsp;&nbsp; </SPAN></P></TD> <TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; WIDTH: 261.9pt; PADDING-TOP: 0cm; HEIGHT: 14.35pt" vAlign=top width=349> <P class=BodyRuller dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David">ÛÑÕÓ ÔÞéàÔ ÜàéÙÐÔ Ð' èÙÑÜÙß</SPAN></P></TD></TR> <TR style="HEIGHT: 14.35pt"> <TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; WIDTH: 164.2pt; PADDING-TOP: 0cm; HEIGHT: 14.35pt" vAlign=top width=219> <P class=BodyRuller dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David"></SPAN>&nbsp;</P></TD> <TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; WIDTH: 261.9pt; PADDING-TOP: 0cm; HEIGHT: 14.35pt" vAlign=top width=349> <P class=BodyRuller dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David">ÛÑÕÓ ÔéÕäØ Ð' èÕÑÙàéØÙÙß</SPAN></P></TD></TR> <TR style="HEIGHT: 14.35pt"> <TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; WIDTH: 164.2pt; PADDING-TOP: 0cm; HEIGHT: 14.35pt" vAlign=top width=219> <P class=BodyRuller dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David"></SPAN>&nbsp;</P></TD> <TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; WIDTH: 261.9pt; PADDING-TOP: 0cm; HEIGHT: 14.35pt" vAlign=top width=349> <P class=BodyRuller dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David">ÛÑÕÓ ÔéÕäØ á' Ò'ÕÑèÐß</SPAN></P></TD></TR></TBODY></TABLE></DIV> <P class=Ruller3 dir=rtl><B><U><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam"><SPAN style="TEXT-DECORATION: none"></SPAN></SPAN></U></B>&nbsp;</P> <DIV dir=rtl align=right> <TABLE class=MsoNormalTable dir=rtl style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 border=0> <TBODY> <TR> <TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; WIDTH: 164.2pt; PADDING-TOP: 0cm" vAlign=top width=219> <P class=BodyRuller dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David">ÔÞâèâè:</SPAN></P></TD> <TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; WIDTH: 261.9pt; PADDING-TOP: 0cm" vAlign=top width=349> <P class=BodyRuller dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David">äçÙÓ éÕÞÔ ÙèÕéÜÙÝ 1</SPAN></P></TD></TR></TBODY></TABLE></DIV> <P class=Ruller3 dir=rtl><SPAN dir=ltr>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN></P> <DIV dir=rtl align=right> <TABLE class=MsoNormalTable dir=rtl style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 border=0> <TBODY> <TR> <TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; WIDTH: 164.2pt; PADDING-TOP: 0cm" vAlign=top width=219> <P class=BodyRuller dir=rtl><SPAN dir=ltr></SPAN>&nbsp;</P></TD> <TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; WIDTH: 261.9pt; PADDING-TOP: 0cm" vAlign=top width=349> <P class=BodyRuller dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David">à</SPAN><SPAN dir=ltr></SPAN><SPAN dir=ltr><SPAN dir=ltr></SPAN>&nbsp; </SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David">Ò</SPAN><SPAN dir=ltr></SPAN><SPAN dir=ltr><SPAN dir=ltr></SPAN>&nbsp; </SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David">Ó</SPAN></P></TD></TR></TBODY></TABLE></DIV> <P class=Ruller3 dir=rtl><SPAN dir=ltr>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp; </SPAN></P> <DIV dir=rtl align=right> <TABLE class=MsoNormalTable dir=rtl style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 border=0> <TBODY> <TR> <TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; WIDTH: 164.2pt; PADDING-TOP: 0cm" vAlign=top width=219> <P class=BodyRuller dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David">ÔÞéÙÑ:</SPAN></P></TD> <TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; WIDTH: 261.9pt; PADDING-TOP: 0cm" vAlign=top width=349> <P class=BodyRuller dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David">Ñàç ÙÔÑ ÜâÕÑÓÙ ÔÞÓÙàÔ Ñâ"Þ</SPAN></P></TD></TR></TBODY></TABLE></DIV> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN></P> <DIV dir=rtl align=right> <TABLE class=MsoNormalTable dir=rtl style="MARGIN-LEFT: 164.2pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 border=0> <TBODY> <TR> <TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; WIDTH: 261.9pt; PADDING-TOP: 0cm" vAlign=top width=349> <P class=BodyRuller dir=rtl><SPAN lang=HE style="FONT-SIZE: 12pt; FONT-FAMILY: David">âèâÕè âÜ äáç ÓÙàÕ éÜ ÑÙê ÔÞéäØ ÔÞ×ÕÖÙ ÑÙèÕéÜÙÝ</SPAN></P> <P class=BodyRuller dir=rtl><SPAN lang=HE style="FONT-SIZE: 12pt; FONT-FAMILY: David">ÑâÞ"Ô 7039/03 éàÙêß ÑÙÕÝ 21.2.05 âÜ-ÙÓÙ áÒàÙê ÔàéÙÐ ÙäÔ ÔÛØ</SPAN></P></TD></TR></TBODY></TABLE></DIV> <P class=Ruller3 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN></P> <DIV dir=rtl align=right> <TABLE class=MsoNormalTable dir=rtl style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; MARGIN-LEFT: 1.35pt; BORDER-LEFT: medium none; WIDTH: 426.75pt; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=569 border=1> <TBODY> <TR> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.4pt; BORDER-TOP: medium none; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 162.85pt; PADDING-TOP: 0cm; BORDER-BOTTOM: medium none" vAlign=top width=217> <P class=BodyRuller dir=rtl><SPAN lang=HE style="FONT-SIZE: 12pt; FONT-FAMILY: David">êÐèÙÚ ÔÙéÙÑÔ:</SPAN></P></TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.4pt; BORDER-TOP: medium none; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 115.05pt; PADDING-TOP: 0cm; BORDER-BOTTOM: medium none" vAlign=top width=153> <P class=BodyRuller dir=rtl><A name=xDate><SPAN lang=HE style="FONT-SIZE: 12pt; FONT-FAMILY: David">Ó' ÑÐÑ êéá"Ö</SPAN></A><SPAN dir=ltr></SPAN><SPAN dir=ltr><SPAN dir=ltr></SPAN>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN></P></TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.4pt; BORDER-TOP: medium none; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 148.85pt; PADDING-TOP: 0cm; BORDER-BOTTOM: medium none" vAlign=top width=198> <P class=BodyRuller dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David">(19.7.07)</SPAN></P></TD></TR></TBODY></TABLE></DIV> <P class=Ruller3 dir=rtl><SPAN dir=ltr></SPAN>&nbsp;</P> <DIV dir=rtl align=right> <TABLE class=MsoNormalTable dir=rtl style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; MARGIN-LEFT: 1.35pt; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 border=1> <TBODY> <TR> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.4pt; BORDER-TOP: medium none; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 162.85pt; PADDING-TOP: 0cm; BORDER-BOTTOM: medium none" vAlign=top width=217> <P class=BodyRuller dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David">ÑéÝ ÔÞâèâè:</SPAN></P></TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.4pt; BORDER-TOP: medium none; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 261.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: medium none" vAlign=top width=349> <P class=BodyRuller dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David">âÕ"Ó çÞÙÜ âØÙÜÔ</SPAN></P></TD></TR></TBODY></TABLE></DIV> <P class=Ruller3 dir=rtl><SPAN dir=ltr></SPAN>&nbsp;</P> <DIV dir=rtl align=right> <TABLE class=MsoNormalTable dir=rtl style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; MARGIN-LEFT: 1.35pt; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 border=1> <TBODY> <TR> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.4pt; BORDER-TOP: medium none; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 162.85pt; PADDING-TOP: 0cm; BORDER-BOTTOM: medium none" vAlign=top width=217> <P class=BodyRuller dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David">ÑéÝ ÔÞéÙÑ:</SPAN></P></TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.4pt; BORDER-TOP: medium none; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 261.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: medium none" vAlign=top width=349> <P class=BodyRuller dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: David">âÕ"Ó ÐÜÙâÖè æÕçèÞß</SPAN></P></TD></TR></TBODY></TABLE></DIV> <P class=MsoNormal dir=rtl><SPAN lang=HE style="FONT-SIZE: 12pt; FONT-FAMILY: David"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl><SPAN dir=ltr></SPAN>&nbsp;</P> <DIV dir=rtl align=right> <TABLE class=MsoNormalTable dir=rtl style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 border=0> <TBODY> <TR> <TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; WIDTH: 491.85pt; PADDING-TOP: 0cm" vAlign=top width=656> <P class=DocumentHead dir=rtl><A name=secretary></A><A name=BeginProtocol></A><B><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: David">äáç-ÓÙß</SPAN></B></P></TD></TR></TBODY></TABLE></DIV> <P class=BODYVERDICT dir=rtl><SPAN dir=ltr></SPAN>&nbsp;</P> <P class=BODYVERDICT dir=rtl><A name=Writer_Name></A><U><SPAN lang=HE style="FONT-SIZE: 12pt; FONT-FAMILY: Miriam">ÔéÕäØ Ð' èÕÑÙàéØÙÙß:</SPAN></U></P> <P class=Ruller4 dir=rtl><A name=Start_Write></A><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">Ð.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (1) âèâÕè âÜ äáç ÓÙàÕ éÜ ÑÙê ÔÞéäØ ÔÞ×ÕÖÙ ÑÙèÕéÜÙÝ (áÒàÙê ÔàéÙÐ ÔÛØ) ÑâÞ"Ô 7039/03 ÞÙÕÝ 21.2.05, ÑÕ àêçÑÜ âèâÕè ÔÞéÙÑ (ÜÔÜß ÔÑàç) âÜ Ô×ÜØê äçÙÓ ÔéÕÞÔ (ÔÞâèâè) ÜèÐÕê ÑÞÙÞÕß éÛè ÜÙÞÕÓ ÜêÕÐè ÐçÓÞÙ ÜâÕÑÓÙÝ ÑÑàç ØÕÑê ÔàÐÔ Ô×ÙÙÑê ÑàÙÛÕÙ Þá ÑÞçÕè. ÔéÐÜÔ éÜäê×àÕ ÔÙÐ, ÔÐÝ ÜÙÞÕÓÙÝ ÐçÓÞÙÙÝ éÜÞÓÕ 44 âÕÑÓÙ ÔÞéÙÑ  èÕÑÝ ÔÞÛèÙâ ÜêÐèÙÝ èÐéÕàÙÝ ÕéàÙÙÝ ÑÞÙàÔÜ âáçÙÝ  ÑÞÙÞÕß ÔÑàç ÑÜÐ àÙÛÕÙ Þá, àÕäÜÙÝ ÜâàÙÙß ÔÞÙáÕÙ ÑÒÓè ØÕÑê ÔàÐÔ ÛÞéÞâÔ ÑáâÙã 2(2) ÜäçÕÓê Þá ÔÛàáÔ (àÕá× ×Óé); çèÙ, ÔÐÝ ÔÝ ÞçÕè ÔÛàáÔ Ô×ÙÙÑ ÑàÙÛÕÙ Þá ÑÞçÕè âÜ-ÙÓÙ ÔÞâÑÙÓ ÔÞÞÞß, ÛéÛè âÑÕÓÔ, ÜäÙ áâÙã 164 ÜäçÕÓÔ, ÔçÕÑâ ×ÕÑê àÙÛÕÙ ÑÞçÕè âÜ ÛÜ ÔÛàáê âÑÕÓÔ. ÑÙê ÔÞéäØ ÔÞ×ÕÖÙ ÔéÙÑ âÜ ÛÚ ÑéÜÙÜÔ, ÛÐÞÕè. ÔÞÓÙàÔ áÑÕèÔ ÛÙ éÒÔ. </SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (2) ÔÑàç Øâß ÑÑÙê ÔÞéäØ çÞÐ, ÛÙ Ñéàê 1997, ÑâçÑÕê ÔáÓè ÑÙàÕ ÜÑÙß Ô×éÑ ÔÛÜÜÙ ÜÞêß éÙèÕêÙÝ ÑàçÐÙÙÝ, ×Ü ÞäàÔ ÓèáØÙ ÑäâÙÜÕêÕ ÕÑáÕÒ ÔéÙèÕêÙÝ ÔàÙêàÙÝ âÜ-ÙÓÙÕ, ÕÔÙÔ âÜÙÕ ÜéÓèÒ Ðê âÕÑÓÙÕ, ÕâÜ Ûß âÕÓÓ ÐÕêÝ ÜæÐê ÜÜÙÞÕÓÙ êÕÐè Ñê×ÕÞÙ ÔÑàçÐÕê  ÞÙàÔÜ âáçÙÝ, ÛÜÛÜÔ, ×éÑÕàÐÕê ÕÞ×éÑÙÝ. ÔÞÙÞÕß ÐÕéè ÑèÞÔ ÔÑÛÙèÔ éÜ ÔàÔÜê ÔÑàç, ÕÔÙÔ ÑÒÕÑÔ 75% ÞéÛè ÔÜÙÞÕÓ, ÛÙÕÕß éÔÑàç ÔàÙ× ÛÙ Ùé ÑÜÙÞÕÓÙÝ ÒÝ ØÕÑê ÔàÐÔ ÐÙéÙê. ÞÙ éÜÞÓ ÞçæÕâÕê éÐÙàÝ ÑâÜÙ ÐÕäÙ ÑàçÐÙ ÜÐ ÖÛÔ ÜÞÙÞÕß. ÑêÞÕèÔ ÜÞÙÞÕß Ôê×ÙÙÑÕ ÔâÕÑÓÙÝ ÜêçÕäê âÑÕÓÔ ÑÑàç  éÜÕéÔ ×ÕÓéÙÝ ÜÛÜ 1,000 ª éÜ ÞÙÞÕß. ÔéÐÜÔ éÔÕæÑÔ ÔÙêÔ, ÔàÙêß ÜèÐÕê ÞÙÞÕß ÖÔ ÛÔÕæÐÔ ÞÕÛèê ÜÞâÑÙÓ, ÕÜÐ ÛØÕÑê ÔàÐÔ éÙé ÜÒÜÞÔ ÑÔÛàáê ÔâÕÑÓ.</SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (3) ÜØâàê ÔÞéÙÑ, ÑÙß ÔéÐè, ÜÐ Óèé ÔÑàç êÕÐè ÐçÓÞÙ ÜÔâáçÔ ÜÞâØ ÜêäçÙÓÙÝ ÑÕÓÓÙÝ, ÔâÕÑÓÙÝ àèéÞÕ ÜÜÙÞÕÓÙÝ ÞÙÕÖÞêÝ, ÕâÜ Ûß ÔèÙ ÖÕ èÛÙéê ÔÕß äèØÙ éÔÙÐ ØÕÑê ÔàÐÔ ÜäÙ áâÙã 2(2) ÔàÖÛè, ÕâÜ Ûß ×ÙÙÑê ÔÙÐ ÑÞá ÜäÙ áâÙã 164 ÜäçÕÓÔ ÕÛß êçàÕê Þá ÔÛàáÔ ÕÞá ÞâáÙçÙÝ (àÙÛÕÙ ÞÞéÛÕèê ÕÞéÛè âÑÕÓÔ ÕêéÜÕÝ Þá ÞâáÙçÙÝ), êéà"Ò-1993. </SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><U><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">äáç ÓÙàÕ éÜ ÑÙê ÞéäØ çÞÐ</SPAN></U></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">Ñ.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ÑÙê ÔÞéäØ ÔÞ×ÕÖÙ çÑâ, ÛÙ ÔÒÝ éÜäÙ ÜéÕß Ô×Õç ÜÙÞÕÓÙÝ ÐçÓÞÙÙÝ ÐÙàÝ äØÕèÙÝ ÞêéÜÕÝ Þá, ÑÔÙÕêÝ ØÕÑê ÔàÐÔ éàÙêàÔ ÜâÕÑÓ, ÑÓÕÞÔ ÜáäèÕê ÞçæÕâÙê ÐÕ ÑÙÒÕÓ ÕÑÔêÐÝ ÜÔÜÛÔ ÔçÙÙÞê, ÔàÔ ÔÕÐÙÜ ÕÔÑàç äâÜ "ÑÐÕäß êçÙß ÕÑêÕÝ ÜÑ Û×Üç ÞÞÔÜÚ éÓèÕÒ...", ÕâÓÔ éÔçÙÝ Ñ×àÔ ÛÜ ÞçèÔ ÜÒÕäÕ, ÕÐÙéèÔ ÜÙÞÕÓÙÝ ÔàæèÛÙÝ ÜêäçÙÓ ÕéâÜÕêÝ ÐÙàÔ ÒÑÕÔÔ - Ùé ÜèÐÕê Ðê ÔÕæÐÕê ÔÜÙÞÕÓÙÝ Û×Üç ÞÔÔÕæÐÔ ÔÛÜÜÙê éÜ ÔÑàç, ÜæÕèÚ ÔêÐÞêÕ ÜéÙàÕÙÕ ÔêÓÞÙêÙ ÕÔäÕàçæÙÕàÜÙ. âÜ Ûß, ÛÚ àäáç, &nbsp;ÐÙß ÜÖçÕã ÔÕæÐÕê ÐÜÔ ÛéÛè âÑÕÓÔ, ÔÞ×ÙÙÑ ÑÞá. ÑÙê ÔÞéäØ àáÞÚ âÜ ÔÔÑ×àÔ ÑäáÙçÔ ÑÐèå ÕÑÐàÒÜÙÔ ÑÙß ÔØÑÕê ÔàÙêàÕê ÜâÕÑÓ ÜéÝ éÙèÕêÕ ÕàÕ×ÙÕêÕ éÜ ÞâÑÙÓÕ  ÕâÜ Ûß ÐÙß ÜÔÑÙÐß ÑÞáÒèê ÔÛàáê ÔâÕÑÓ ÞâÑÕÓêÕ, ÕÑÙß ÔØÑÕê ÔàÙêàÕê ÜÕ êÞÕèê éÙèÕêÕ  Ðéè ÔÕÛèÕ Û"ØÕÑÕê ÔàÐÔ" ÛÞéÞâß ÑäçÕÓÔ; ÕÛß âÜ ÔÔÑ×àÔ ÑÙß ÔÕæÐÔ éêÛÜÙêÔ ÜéÞÕè âÜ ÔÔÕß ÔçÙÙÝ, ÔÞÕêèê ÑàÙÛÕÙ ÛÔÕæÐÔ éÑäÙèÕê, ÜÑÙß ÔÕæÐÔ ÔÞÙÕâÓê "ÜÙæÙèê èÞÔ Ð×èê ÐÕ ÞâÞÓ ×Óé", Ðéè ÜÐ àÙêß ÜàÛÕêÔ. âÜ Ûß àêçÑÜ ÔâèâÕè "ÕÞÑÜÙ éÔÓÑè ÙÔÕÕÔ êçÓÙÝ", ÕÐÕéè ÛÙ ÔÔÕæÐÕê ÜéÛè ÔÜÙÞÕÓ ÙÕÛèÕ ÛÔÕæÐÕê ÔÞâÑÙÓ. </SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><U><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam"><SPAN style="TEXT-DECORATION: none"></SPAN></SPAN></U>&nbsp;</P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><U><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">ØâàÕê ÔÞâèâè</SPAN></U></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><U><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam"><SPAN style="TEXT-DECORATION: none"></SPAN></SPAN></U>&nbsp;</P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">Ò.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (1) ÔÞâèâè ÞæÙÒ Ðê ÔáÕÒÙÔ ÛÑâÜê ÔéÜÛÕê èÕ×Ñ ÜÞéç ÛÕÜÕ. </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt">èÐéÙê,</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"> àØâß, ÛÙ éÐÜê àÙÛÕÙ ÔÔÕæÐÔ âÜ ÙÓÙ ÔÞâÑÙÓ àäèÓê Þß ÔéÐÜÔ éÑÞ×ÜÕçê, ÕÔÙÐ ÞÕÛèâê âÜ áÞÚ ÞÑ×àÙÝ éàçÑâÕ ÑäáÙçÔ ÜæÕèÚ Ôêèê ÔÕæÐÕê  ÕÐÙß ÔÙÐ àÓèéê ÜâàÙÙààÕ. </SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt">éàÙê</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">, àØâß ÛÙ èÛÙéê êÕÐè ÐçÓÞÙ âÜ ÙÓÙ âÕÑÓÙ ÔÑàç ÞÔÕÔ "ØÕÑê ÔàÐÔ" Ô×ÙÙÑê ÑÞá ÜäÙ áâÙã 2(2) ÜäçÕÓÔ, éÛÜ ÛÕÜÕ ÑàÕá×Õ ÓÔÐÙÓàÐ ÑÐ ÜÔÙÐÑç Ñé×Ùçê ÑáÙá ÔÞá ÜÒÑÙ ÔÛàáê âÑÕÓÔ, é×ÙçÔ ÔÞÕéÒê âÜ-ÙÓÙ Þêß ØÕÑÕê ÔàÐÔ éÔß éÛè âÑÕÓÔ ÞÕáÕÔ. àØâß, ÛÙ "ØÕÑê ÔÔàÐÔ" ÛÞéÞâÔ ÑäçÕÓÔ àÑ×àê ÑéàÙ éÜÑÙÝ: ÔèÐéÕß, ÔÐÝ ÞÓÕÑè Ñ"ØÕÑê ÔàÐÔ" ÞÔáÕÒ éÑÙçé ÔÞ×Õçç ÜÞáÕê ÑÞáÒèê ÔèÙéÐ éÜ áâÙã 2(2) ÜäçÕÓÔ, âÜ äÙ ÔÞÑ×àÙÝ éÔêÒÑéÕ ÑäáÙçÔ, çèÙ, âÑÕÓêÕ éÜ ÔâÕÑÓ Þ×ÙÙÑê éÙÞÕé ÑØÕÑê ÔÔàÐÔ, ÕÔÙâÓè ÔàÐÔ ÐÙéÙê (ÞâÑè ÜéÕÜÙê) ÜâÕÑÓ; ÔÞÑ×ß ÔèÜÑàØÙ ÔÕÐ ÞÑ×ß "àÕ×Õê ÔÞâÑÙÓ", çèÙ, éÔâÑÕÓÔ ÔÙÐ Þ×ÙÙÑê Ðê ÔâÕÑÓ ÜéÙÞÕé ÑØÕÑê ÔÔàÐÔ, ÕÐÙß ÔâÕÑÓ ÙÛÕÜ ÜÔäÙç ÔÙÞàÔ ÐÜÐ ÔàÐÔ éÕÜÙê ÜâæÞÕ; ÕÔéàÙ, ÔÐÝ "ØÕÑê ÔÔàÐÔ" ÔÙÐ ÞáÕÒ ÔÔÕæÐÕê ÔÞÕêèÕê ÜâÕÑÓ ÑàÙÛÕÙ ÐÙÜÕ ÔÕæÐÕ âÜ ÙÓÙÕ - ÖÐê âÜ äÙ ÔâçèÕàÕê éÑáâÙã 17 ÜäçÕÓÔ, ÔÞÕàÔ àÙÛÕÙÙÝ ÞÕêèÙÝ. 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ÑÐéè ÜÑ×Ùàê ÔéÜÑ ÔéàÙ àØâß, ÛÙ ÜÙÞÕÓÙÝ ÜêÕÐè ÐçÓÞÙ ÐÙàÝ ÔÕæÐÔ ÔÞÕêèê ÜàÙÛÕÙ âÜ äÙ ÓÙàÙ ÔÞá, ÞéÕÝ éÐÙàÝ "éÕÞèÙÝ âÜ ÔçÙÙÝ" ÐÜÐ ÙÕæèÙÝ àÛá ÔÕß ×Óé. àØâß, ÛÙ ÔÜÙÞÕÓÙÝ ÜêÕÐè èÐéÕß ÞçàÙÝ ÜÜÕÞÓ ÔÑàÔ, ÙÓâ, âÕÞç ÕÞâÞÓ ÔÞÔÕÙÝ ÙêèÕß ÞêÞÙÓ  ÕÞéÛÚ ÔÞÓÕÑè ÑÔÕæÐÔ ÔÕàÙê éÐÙàÔ ÞÕêèê ÑàÙÛÕÙ, </SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">ÓÑè éÑÙê ÔÞéäØ çÞÐ ÜÐ àÓèé ÐÜÙÕ, Ðã éÔÕÐ ×ÙÕàÙ ÜÑ×ÙàÔ  çèÙ, ÔÐÝ ÔÞÓÕÑè ÑÔÕæÐÔ ÔÞÕÛèê ÜàÙÛÕÙ ÐæÜ ÔâÕÑÓ. </SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt">éÜÙéÙê</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">, àØâß ÛÙ ÐäÙÜÕ çÙÙÝ ÑÜÙÞÕÓÙÝ ÜêÕÐè èÐéÕß ÞèÛÙÑ ÛÜéÔÕ éÜ éÞÙèÔ âÜ ÔçÙÙÝ, ÐÙß àÙêß ÜàÛÕê ÔÕæÐÕê ÐÜÔ, ÑÔÙÕêß ÔÕæÐÕê ÞâÕèÑÕê. </SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt">èÑÙâÙê</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">, àØâß ÛÙ éÒÔ ÑÙê ÔÞéäØ ÞéÙÙ×á ÞéçÜ ÜÔà×Ô ÜäÙÔ äâÜ ÔÑàç "ÑÐÕäß êçÙß ÕÑêÕÝ ÜÑ", ÓÑè éÔÑÙÐ ÜÔØÙÙê ÔÛã ÜØÕÑêÕ; éÐÜê êÕÝ ÔÜÑ ÐÙàÔ âàÙÙß ÜÛÐß. </SPAN></P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam; LETTER-SPACING: 0pt">×ÞÙéÙê</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">, àØâß ÛÙ ÑÙÕÝ 10.8.05, ÛÞ×æÙê ÔéàÔ ÜÐ×è äáç ÔÓÙß çÞÐ, àÛàá ÜêÕçäÕ ×Õç ÜêÙçÕß äçÕÓê Þá ÔÛàáÔ (êÙçÕß Þá' 147), êéá"Ô  2005. áâÙã 9 Ü×Õç ÖÔ çÕÑâ ÔáÓè éÜ àçÕÓÕê ÖÙÛÕÙ ÑÒÙß ÔÕæÐÕê ÜÙÞÕÓÙÝ ÐçÓÞÐÙÙÝ ÕÜÙÞÕÓÙ ÔÕèÐÔ. 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ÑÔçéè ÖÔ àØâß, ÛÙ ÐÙß ÜÙÙ×á ÞéÞâÕê èÑÔ ÜâÕÑÓÔ éÔÜÙÞÕÓÙÝ ÔÝ ÜêÕÐè ÐçÓÞÙ; ÑàáÙÑÕê ÔâàÙÙß, ÛÐéè ÔâÕÑÓÙÝ ÜÕÞÓÙÝ ÜêÕÐè èÐéÕß ÑÞÙàÔÜ âáçÙÝ ÑÞÛÜÜÔ ×áèê ÞÕàÙØÙß, ÕÞÞéÙÛÙÝ ÒÝ ÜÐ×è ÔÜÙÞÕÓÙÝ ÑâÑÕÓêÝ ÑÑàç, ÑèÙ  ÛÚ ÔØâàÔ  ÛÙ ÜÐ àÙêß ÜèÐÕê Ðê ÔâÕÑÓÙÝ ÛèÕÛéÙÝ ÞçæÕâ ×Óé. </SPAN></P> <P class=MsoNormal dir=rtl style="TEXT-INDENT: 36pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="TEXT-INDENT: 36pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">éÜÙéÙê</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">, àØâß ÛÙ ÞéÔÛèÙâ ÑÙê ÔÞéäØ éÐÙß ÑäàÙàÕ "ØÕÑê ÔàÐÔ" Ô×ÙÙÑê ÑÞá, ÜæèÛÙ ÔèÙéÐ éÜ áâÙã 2(2)  ÐÙß æÕèÚ ÜÔÛèÙâ ÐÝ âÕÞÓÙÝ ÔÜÙÞÕÓÙÝ ÔÐçÓÞÙÙÝ ÑÒÓè ÔÕæÐÔ ÔÞÕÛèê ÑàÙÛÕÙ. âÜ äÙ ÔØâàÔ, ÒÝ ÐÝ àÑ×ß Ðê ÔÜÙÞÕÓÙÝ Û"ÔÕæÐÔ", ÐÙß ÜÙÞÕÓÙ ÞÙàÔÜ âáçÙÝ ÜêÕÐè èÐéÕß ÑÞÛÜÜÔ "àâÓèê ÙÕçèÔ" ÙÕæèÙÝ ÜâÕÑÓ ÞçÕè ÔÛàáÔ àÕáã, ÐÕ ÒÕèÞÙÝ "ÔçäæÔ" ÑèÞê ÔÛàáêÕ, ÕâÜ Ûß âáçÙàß ÑéÞÙèÔ âÜ ÔçÙÙÝ. 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ÞÙÞÕß ÜÙÞÕÓÙÕ éÜ àÙéÕÝ éÛÙè ÙÛÕÜ éêÙâéÔ ÑÛÞÔ ÐÕäàÙÝ: ÑÙÓÙ ÔàÙéÕÝ âæÞÕ, ÐÕ ÑÙÓÙ ÞâáÙçÕ, ÐÝ - ÛØÕÑê ÔàÐÔ ÙéÙèÔ, ÐÕ ÛÔ×Öè ÔÕæÐÕê. ÜÛÜ Ð×Ó ÞÐÜÔ ÐÛáàÙÔ àäèÓê ÑäçÕÓÔ, ÕÞÑ×àÙÝ éÔêÒÑéÕ ÑäáÙçÔ.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (2) ÐÕÓÔ ÛÐß, ÛÙ ÑèÐéÙê ÔâÙÕß áÑèêÙ éÞÐ àÛÕàÔ ÔêÕæÐÔ éÐÜÙÔ ÔÒÙâ ÑÙê ÔÞéäØ çÞÐ. ÑÙçéêÙ ÜèÐÕê ÖÐê ÑÞéçäÙÙÝ éÜ Ôè×Ñê ÔÐÕäçÙÝ, éÜ ÔéÛÜÔ éêÕâÜêÔ, ÒÝ ÐÝ ÐÙàÔ ÞêèÒÞê âæÞÔ ÞÙÙÓÙê ÑÐéàÑÕ ÐÕ ÑéÕÜ×àÕ éÜ äçÙÓ ÔÑàç, ÔèÙÔÙ ÛÔéçâÔ ÜØÕÕ× ÐèÕÚ, éÔÛÜ ÙÙæÐÕ àéÛèÙÝ ÔÙÞàÔ; ÔâÕÑÓ  éÛÙéÕèÙÕ ÑâÑÕÓêÕ ÙÕéÑ×Õ ÛêÕæÐÔ ÞÔè×Ñê ÐÕäçÙÕ, ÕÛÚ êÔÐ êèÕÞêÕ ÔáÒÕÜÙê ÜÞâÑÙÓ ØÕÑÔ ÙÕêè; ÔÞâÑÙÓ  éÙÖÛÔ ÜâÑÕÓÔ ÞéÕÑ×ê ÙÕêè éêêèÕÝ ÜâáçÙÕ; ÕÔ×ÑèÔ ÔÙéèÐÜÙê ÑÛÜÜ, éêÖÛÔ ÜÛÕ× ÐÓÝ ÕÜÑàÙ ÐàÕé ÞÙÕÞàÙÝ ÙÕêè. êÔÙêÙ, ÑÞÙéÕè ÔÞæÕÞæÝ éÜ äèéàÕê äçÕÓê Þá ÔÛàáÔ, éÞÐ Ùé ÓÙ ÞáÔ ÑÐÞÕè ÔçéÕè ÑØÕÑê ÔàÐÔ ÔæÕÞ×ê ÜâÑÕÓÔ, ÛÓÙ ÜÔæÓÙç Ðê ÔäØÕè. ÕÐÕÜÝ, ÛÛÜ éÔäÛêÙ ÑÓÑè ÑÐêÙ ÜÛÜÜ ÞáçàÔ ÛÙ ÒÝ ÐÝ ÔÛÕÕàÔ èæÕÙÔ, ÔÞâéÔ  Þêß ÔäØÕè  ÐÙàÕ èæÕÙ. ÖÕ ÞÜÐÛêÕ éÜ ÔÞ×Õçç, ÕÜÐ ÞÜÐÛê Ôäèéß, ÛäÙ éÙäÕèØ ÜÔÜß. </SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><U><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">ØÕÑê ÔàÐÔ</SPAN></U></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">Õ.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (1) áâÙã 2(2) ÜäçÕÓÔ - éÒÜÒÕÜÕ ÔàÕÛ×Ù ÔÕÐ êÕÜÓê âÑÕÓêÔ éÜ ÕâÓê äèÕä' ×ÙÙÝ Ñß é×è ÜèäÕèÞÔ ÑÞéØè ÔÞá (Ðéè ÔÒÙéÔ ÔÞÜæÕêÙÔ ÑÞÐèá 1975) - ÞÕàÔ Ðê ÞçÕèÕê ÔÔÛàáÔ ÔéÕàÙÝ ÔÞéÞéÙÝ ÜÔØÜê ÔÞá ÑÙéèÐÜ, ÕÑÙàÙÔÝ "ÛÜ ØÕÑê ÔàÐÔ ÐÕ çæÕÑÔ éàÙêàÕ ÜâÕÑÓ ÞÞâÑÙÓÕ". 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ÔéÐÜÔ ÞÔÙ "çæÕÑÔ" ÑÐÔ ÑäàÙ ÑÙê ÔÞéäØ ÔâÜÙÕß ÞÛÑè Ñâ"Ð 545/59 </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">"Óß" ÐÒÕÓÔ éÙêÕäÙê Ñâ"Þ à' äçÙÓ éÕÞÔ ê"Ð 5</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">, ä"Ó Ù"Ó 2089. ÑÐÕêÕ âàÙÙß Ñ×ß ÑÙê ÔÞéäØ, ÞäÙ ÔéÕäØ ÕÙêçÕß  éÔÙÔ Þ×ÜÕæÙ ÔäÕáçÙÝ ÑàÕéÐÙÝ ÐÜÔ ÕèÕ×Õ âÕÓàÔ Þè×äê âÜÙÔÝ, ÕÐéè Ò¸Ñ·Ü âÕÓÕ âÞàÕ ÒÝ ÛÙÕÝ ÔÖÔ  ÔÐÝ àâÜÙÙÝ ÕÑÙÒÕÓ éáÕäçÕ ÜâÕÑÓÙÝ ÕÜ×ÑèÙÝ ÑÓß ÞÔÕÙÝ "çæÕÑÔ" ÛÞéÞâÔ ÑäçÕÓÔ. àçÑâ, ÛÙ ÜÐ ÛÜ ÔàÙêß ÜâÕÑÓ Þ×Õå ÜéÛèÕ ÙÔÐ ×ÙÙÑ ÑÔÛè× ÑÞá ÛçæÕÑÔ; Ùé ÜÔÑ×Ùß ÑÙß ÔàÐÔ éÐÙàÔ ÐÜÐ ÔÛàáÔ ÞÕáÕÙê, ÜÑÙß ÔàÐÔ éÛÕÜÔ ÐÕ âÙçèÔ æÕèÚ ÔêäçÙÓ. ÑÙê ÔÞéäØ ÐÙÞå Ðê ÔÓÙß ÔÐÞèÙçÐÙ ÓÐÖ, ÕçÑâ (âÞ' 2096) ÛÙ Ùé ÜÑ×Õß "ÐÝ ÔÞæèÚ ÐÕ ÔéÙèÕê (ÐÕ ÔÛáã ÑÞçÕÞÕ) àÙêß ÜâÕÑÓ ÛÓÙ éÙéêÞé ÑÕ ÜÔàÐêÕ ÔÕÐ ÐÕ ÜéÝ àÕ×Õê ÔÞâÑÙÓ. 'àÕ×Õê ÔÞâÑÙÓ' äÙèÕéÔ éØÑâÕ éÜ ÔêäçÙÓ ÞæèÙÚ Ðê ÔâÕÑÓ ÜÔÙÖçç ÜÞæèÚ ÐÕ ÜéÙèÕê" (ÕèÐÕ ÒÝ Óâê ÔèÕÑ ÑÓ"à 5/69 </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">âÙèÙê Ñê ÙÝ à' äçÙÓ ÔéÕÞÔ ê"Ð 5</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">, ä"Ó Û"Ó(2), 37 (ÜÔÜß </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">äèéê âÙèÙê Ñê ÙÝ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">)). ÔçÕéÙ ÑÔäâÜê ÞÑ×ß ÖÔ ÔêâÕèè ÞçÕÝ ÑÕ ÐÙß ÔÐ×Ó ÞÕæÙÐ Ðê ÖÕÜêÕ, ÓÔÙÙàÕ ÔÔÕæÐÔ Þéèêê Ðê àÕ×Õê ÔÞâÑÙÓ ÕÑÓ ÑÑÓ ÒÕèÞê ÔàÐÔ ÜâÕÑÓ (èÐÕ: Ð' ÙÕèß, "ÔêÙçÕàÙÝ ÑäçÕÓê Þá ÔÛàáÔ Ñéàê ÔÞá 1974  ÔÞæÕÙ ÕÔ×áè", </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">ÔäèçÜÙØ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"> Û"Ø, 438 (ÜÔÜß </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">ÙÕèß</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">)). </SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="TEXT-INDENT: 36pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">(2) ÓÕÞÔ ÛÙ Ùé ÜÑ×Õß Ðê ÔÔØÑÔ ÓàÐ ÑéàÙ ÔÞÑ×àÙÝ ÑÐÕè× ÞæØÑè, ÛäÙ éÔéêèé ÑÑêÙ ÔÞéäØ ÔÞ×ÕÖÙÙÝ: èÐéÙê, ÔÐÝ ØÑâ ÔêäçÙÓ éÞÞÜÐ ÔâÕÑÓ ÞæèÙÚ ÐÕêÕ ÜÔÙÖçç ÜÔàÐÔ ÑÔ ÞÓÕÑè, ÛÜÕÞè ÔÐÝ ÔàÐÔ ÖÕ ×ÙÕàÙê ÜÞÙÜÕÙ êäçÙÓÕ éÜ ÔâÕÑÓ. éàÙê, ÔÐÝ ÒÕèÞê ÔÔØÑÔ ÜâÕÑÓ ÜÔàÐÔ àÙÛèê (èÐÕ: âÞ"Ô 1127/66 </SPAN></SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">äÖ ÒÖ ×ÑèÔ ÜéÙÕÕç Ñâ"Þ à' äçÙÓ éÕÞÔ 5 ê"Ð</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"> (ÔéÕäØê - ÛêÐèÔ ÐÖ - ÐÑàÕè); âÞ"Ô (×Ù') 20/76 </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">èÖàÙç à' äçÙÓ ÔéÕÞÔ ×ÙäÔ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"> äÓ"Ð × 473; âÞ"Ô (àæ') 44/89 </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">ÞÜÕß ØÑèÙÔ Ñâ"Þ à' ä"é àêàÙÔ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"> (áÒß ÔàéÙÐ - ÛêÐèÕ ÐÖ - ÐÑèÞÕÑÙå'); âÞ"Ô 348/85 </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">ÕÙéÙÙ ÙéèÐÜ Ñâ"Þ à' äçÙÓ éÕÞÔ ê"Ð 5</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"> (ÔéÕäØê - ÛêÐèÔ ÐÖ - äÜäÜ)). ÜÐ ÑÛÓÙ Ñ×è ÔÞ×Õçç Üêçß Ðê áâÙã 2(2) ÜäçÕÓÔ ÛÚ éÙÛÜÕÜ Ðê ÔÑÙØÕÙ "ØÕÑê ÔàÐÔ". Ñ</SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">äèéê âÙèÙê Ñê ÙÝ </SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">ÔàÖÛèê</SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">, </SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">çÑâ ÔéÕäØ ÑèàÖÕß ÑÔçéè éÜ áâÙã 2(2) ÑØèÝ êÕçß, ÛÙ "ÔÞÙÜÙÝ éÔÞ×Õçç ÔéêÞé ÑÔß Ôß 'ÛÜ çæÕÑÔ Ð×èê' ÕÜÐ 'ÛÜ ØÕÑê ÔàÐÔ Ð×èê'. éÖÔ ÞÕéÒ ÙÕêè è×Ñ. ÞéÞâ, éÜÐ ÛÜ ØÕÑê ÔàÐÔ éÔâÕÑÓ ÞçÑÜ ÞÞâÑÙÓÕ ÔÙÐ ÑÒÓè çæÕÑÔ" (âÞ' 40). éÙàÕÙ ÔáâÙã âÜ-ÙÓÙ ÛÜÙÜê ÔÑÙØÕÙ "ØÕÑê ÔàÐÔ" Þè×ÙÑ - ÛÚ ÞáêÑè ÐÙäÕÐ ÞÓÑèÙÝ ÑèÕèÙÝ ÐÜÔ - Ðê ÑáÙá ÔÞá. ÛÖÐê ÒÝ âÕÜÔ ÞÔáÙÑÕê éÔÕÑÙÜÕ ÜÞÙàÕÙ ÕâÓê Ñß é×è ÕÜ×çÙçÔ éÑâçÑÕêÙÔ: ÔÒÙÓÕÜ ÑÔÕæÐÕê ÔÞÞéÜêÙÕê ÕÑéÙâÕèÙ ÔÞá, ÕÞàÒÓ Ôé×ÙçÔ ÔÞêÞÓê ÑÑáÙá ÔÞá (é' Ùæ×çÙ, "èäÕèÞê ÔÞá 1975"; </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">èäÕèÞÕê Þá</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"> (êéá"Õ), ÑâèÙÛê Ó' ÒÜÙçáÑèÒ, 195, 209, éÝ ÞÕáÑèê Ôè×Ñê ÑáÙá ÔÞá. Ó' ÒÜÙçáÑèÒ "èäÕèÞÕê Þá ÑÙéèÐÜ, ÓÑèÙÝ Ð×ÓÙÝ", </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">éÝ, </SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; LETTER-SPACING: 0.5pt">91 ÔÞÖÛÙè ÛÙ Ôèçâ ÜÕâÓÔ ÔÙÔ ÑÙß ÔéÐè, "ÔÛèáÕÝ ÔÔÕÜÚ ÕÒÓÜ ÑÑáÙá ÔÞá"</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">; </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">ÔæâÕê ×Õç</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">, êéÜ"Ô, 319). äèÕä' ÙÕèß âÞÓ âÜ ÔÞæÑ ÑÞéç ØèÝ Ô×çÙçÔ éÔÕÑÙÜ ÜéÙàÕÙ ÑáâÙã:</SPAN></P> <P class=MsoNormal dir=rtl style="MARGIN: 0cm 70.9pt 0pt; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="MARGIN: 0cm 70.9pt 0pt; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: FrankRuehl">"àÒâ éäéØ ÑÙéèÐÜ ÔÕÐ, ééÛÙèÙÝ èÑÙÝ ÞçÑÜÙÝ ÑàÕáã ÜÞéÛÕèêÝ ØÕÑÕê ÔàÐÔ ÞÞâÑÙÓÙÔÝ, ÑÓèÚ éÜ ÞÙÞÕß ÔÕæÐÕê ÔâÕÑÓÙÝ, Ô×Öè ÔÕæÐÕê ÜâÕÑÓÙÝ ÐÕ Þêß ØÕÑÕê ÔàÐÔ ÑâÙß, ÑÐÕäß éØÕÑÕê ÔÔàÐÔ ÐÙàß Þê×ÙÙÑÕê ÑÞá ÐæÜ ÔâÕÑÓ, ÜÞèÕê éÜÐÞÙêÕ éÜ ÓÑè Ôß éÛè ÞÕáÕÔ... ÔÞâÑÙÓ ÕâÕÑÓÙÕ ÞàáÙÝ, ÛÞÕÑß Üêê ÜêÕáäÕê ÔéÛè æÑÙÕß ÛÖÔ, Ðéè ÙÐäéè ÜÞâÑÙÓ ÜàÛÕêß ÛÔÕæÐÔ, ÑâÕÓ éÐæÜ ÔâÕÑÓ ÜÐ ÙÙ×éÑÕ ÛÔÛàáÔ. ÜêÕäâÔ ÖÕ éÜ éÛè ÞÕáÕÔ Ùé êÕæÐÕê ÜÕÕÐÙ ÛÜÛÜÙÕê Õ×ÑèêÙÕê éÜÙÜÙÕê ÕÞÖÙçÕê... ÞÕÑß ÞÐÜÙÕ éÞéÙçÕÜÙ ÞÓÙàÙÕê Þá ÔêÕäâÔ èÐÕÙÔ ÜÒàÐÙ; éàÙ àÙéÕÞÙÝ éêçÑÕÜÙÔÝ éÕÕÙÝ ÞéÜÞÙÝ ÞáÙÝ éÕàÙÝ, ÞÛÙÕß éÔÐ×Ó ÞéÛÙÜ ÜéÜÕÜ Þ×Üç ÙÕêè ÒÓÕÜ ÞêçÑÕÜÙÕ ÐÕäÙ éÜ 'ÔÛàáÔ'; àØÜ ÔÞá ÐÙàÕ Þ×ÕÜç ÑÙß ÔàÙéÕÞÙÝ ÑÐÕäß éÔÞâèÛê ÔäèÕÒèáÙÑÙê ÞêÙÞèê ÜÔØÙÜÕ ÕÞéêàÔ éÙâÕè ÔÞá ÔÐäçØÙÑÙ éÜ ÔàÙéÕÞÙÝ; ÑáÙá ÔÞá ÞæØÞæÝ ÕÞæØÞç ÕÛÓÙ ÜÒÑÕê áÛÕÝ ÔÛàáÕê àêÕß ÞÞáÙÝ Ùé ÜÔÒÓÙÜ âÕÓ ÙÕêè Ðê éÙâÕèÙ ÔÞá" (</SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; FONT-FAMILY: Miriam">ÙÕèß</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: FrankRuehl">, 435  436). </SPAN></P> <P class=MsoNormal dir=rtl style="MARGIN: 0cm 70.9pt 0pt; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">ÑÜéÕß ÔâÝ çÕèÐÙÝ ÜÐÜÔ "ÙéèÐÑÜÕã", ÛÜÕÞè, ÛÓÑèÙ ÔéÙè, ÞÞæÙÐ ÜàÕ ÔèÐé "äØàØÙÝ". âÜ äÙ Ôæâê Ô×Õç ÑêéÜ"Ô àçÑâ ÛÙ ÑáÙá ÔÞá ÙÕè×Ñ, ÕÙ×ÕÜ âÜ èÕÑ ÔÔØÑÕê ÕÔäØÕèÙÝ. ÕÐÛß, </SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">Ôè×Ñê ÑáÙá ÔÞá ÔÙêÔ ÙáÕÓÕ éÜ éÙàÕÙ Ô×çÙçÔ, ÕÔÙÐ Ôèçâ éâÜ äÙÕ Ùé ÜÑ×Õß Ðê ÔáâÙã. </SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="TEXT-INDENT: 36pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">(3) Ôß ÞÑ×ß "àÕ×Õê ÔÞâÑÙÓ" ÕÔß ÞÑ×ß "ÔàÐê ÔâÕÑÓ" ÐÙàÝ àÑÓçÙÝ ÑÞéçäÙ ÔÞâÑÙÓ  Ðéè àÕÛ× ÞØèêÕ ÜÔéÙÐ Ðê èÕÕ×ÙÕ, ÞØÑâ ÔÓÑèÙÝ, ÔÕæÐÕêÙÕ ÑÒÙß éÛèÕ éÜ ÔâÕÑÓ ÛÞÕ ÑÒÙß ÜÙÞÕÓÙÕ, ÞéèêÕê Ðê æèÛÙÕ. âÜ Ûß Ùé ÜÑ×Õß Ðê ÔÔØÑÔ ÑÞéçäÙÙÝ "ÐÕÑÙÙçØÙÑÙÙÝ" êÕÚ ÔêÙÙ×áÕê ÜâÕÑÓ ÕÜêäçÙÓ éÔÕÐ ÞÞÜÐ. ÑÙê ÔÞéäØ çÞÐ ÙÙ×á ×éÙÑÕê ÜÐÕäß äâÕÜêÕ ÔêçÙß éÜ ÔÑàç ÕÜêÕÝ ÜÙÑÕ; ÑÛÚ ÐÙß ÜÓÙÓÙ ÜÔçÜ èÐé. ÕÐÕÜÝ, ÜæÕèÚ Ñ×Ùàê ÔÔØÑÔ, ÞéÞéÕê äâÕÜÕê ÔÞâÑÙÓ ÐÚ ÐÙàÓÙçæÙÔ Ü×éÙÑÕê ÔÜÙÞÕÓÙÝ ÜæÕèÚ ÞÙÜÕÙ êäçÙÓÕ éÜ ÔâÕÑÓ, ÕÛÛÜÙ âÖè ÜÑ×ÙàÔ ÔÐÝ ÞæèÙÚ ÔêäçÙÓ âÜ äÙ ØÙÑÕ Ðê ÔâÕÑÓ ÜÔÙÖçç ÜÜÙÞÕÓÙÝ  ÛäÙ éçÑâ ÔéÕäØ ÕÙêçÕß Ñäèéê </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">Óß;</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; LETTER-SPACING: 0.5pt"> ÕÔèÙ ÙêÛß ÛÙ Ô×ÜØê ÔÞâÑÙÓ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"> éÜÐ ÜÞÞß Ðê ÜÙÞÕÓÙÕ éÜ ÔâÕÑÓ  Ðã ÑÞçÕÝ ÑÕ ÜÙÞÕÓÙÝ ÐÜÔ àæèÛÙÝ ÜêäçÙÓÕ - àÕÑâê ÞÞæÑÕ ÔäÙààáÙ éÜ ÔÞâÑÙÓ ÔÞÕàâ ÞÞàÕ ÜéÐê ÑàØÜ ÔÔÕæÐÕê, ÐÕ ÞéÙçÕÜÙÝ Ð×èÙÝ éÐÙß ÑÔÝ ÛÓÙ ÜÔéÛÙÜàÕ âÜ ÞÔÕê ÜÙÞÕÓÙÕ éÜ ÔâÕÑÓ. ÔÑ×ÙàÔ æèÙÚ éêÔÐ ÛÕÜÜê.</SPAN></P> <P class=MsoNormal dir=rtl style="TEXT-INDENT: 36pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="TEXT-INDENT: 36pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">(4)&nbsp; ÕÓÕç: ÔéçäêÕ éÜ ÔÞâÑÙÓ ÑÙ×á ÜÜÙÞÕÓÙ ÔâÕÑÓ ÐÙàÔ êàÐÙ ÞáäÙç ÛÐÞÕè, ÐÚ Ðã ÐÙàÔ êàÐÙ ÔÛè×Ù. éÛß, ÒÝ ÐÝ Ðê ÔÔÕæÐÕê âÜ ÜÙÞÕÓÙÕ ÔÕæÙÐ ÔâÕÑÓ </SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; LETTER-SPACING: 0.5pt">ÔéÛÙè</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"> ÑâæÞÕ ÕÐÜÔ ÜÐ ÔÕ×ÖèÕ ÜÕ âÜ ÙÓÙ ÔÞâÑÙÓ, ÙÛÕÜ ÔâÕÑÓ  ÐÝ âÕÞÓ ÔÕÐ ÑêàÐÙÝ éÔÕÒÓèÕ  ÜÑçé ÜÔÛÙè ÑÔß ÛÔÕæÐÔ ÞÕÛèê. Ñâ"Ð 412/65 </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">äçÙÓ ÔéÕÞÔ ×ÙäÔ à' ÜÙÙÖè</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">, ä"Ó Û(2) 75 (ÔéÕäØ ÕÙêçÕß) àÓÕß ÞçèÔ ÑÕ ÙæÐ ÔàÙéÕÝ, èÕäÐ ÑÞçæÕâÕ, ÜÔéêÜÞÕê ÑÐèæÕê ÔÑèÙê. ÑêçÕäê ÔéêÜÞÕêÕ éÙÜÝ ÜÕ ÞâÑÙÓÕ Ðê ÞÜÕÐ ÔÞéÛÕèê, ÕÛß çÙÑÜ ÞÜÒÕê éÕàÕê ÜÔáÓèê ÔÕæÐÕê àáÙâÔ, Þ×ÙÔ ÕÜÙÞÕÓ. ÞÐ×è éÔÞÙÞÕß éçÙÑÜ ÜÔÕæÐÕêÙÕ, ÜÐ ÔáäÙç ÜÕ ÜØâàêÕ, ÔÕæÙÐ ÔÕæÐÕê àÕáäÕê  éÜÒÑÙÔß ÑÙçé éÙÕÛèÕ Û"ÔÕæÐÔ ÞÕÛèê", ÑàÙÞÕç ÛÙ éÙÞéÕ ÜÞÙÞÕß ÔéêÜÞÕêÕ. ÑÙê ÔÞéäØ çÙÑÜ Ðê âÞÓê ÔàÙéÕÝ ÑçÑâÕ, ÛÙ "Øâàê ÔÞâèâè (äçÙÓ ÔéÕÞÔ  Ð"è) éèç ÔÞâÑÙÓ ÔÙÔ ÞâÕàÙÙß ÛÐß ÑÔéêÜÞÕê ÔâÕÑÓ, ÐÙß ÑÔ ÛÓÙ ÜÒèÕâ ÞÔâÕÑÓÔ éÔâÕÑÓ âÞÓ ÑÔÕæÐÔ ÞêÕÚ éÞÙèÔ âÜ ÔÐÙàØèá éÜÕ, ÕÜÐÕè ÔèÐÙÕê ÖÔ ÐÙàØèá ÞÞéÙ, ÐäÙÜÕ ÜÐ ÔÙêÔ ÜÞéÙÑ æäÕÙÔ ÔáÛàÔ éÙäØèÕÔÕ ÞâÑÕÓêÕ, ÐÝ ÜÐ ÙâÓÛß Ðê ÙÓÙâÕêÙÕ ÕÜÐ ÙéÞÕè âÜ èÞêÕ ÔÞçæÕâÙê" (</SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">éÝ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">, 78; ÕèÐÕ ÒÝ âÞ"Ô 507/70 </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">äèÙÙá à' äçÙÓ éÕÞÔ êÜ ÐÑÙÑ 5</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">, äÓ"Ð Ô 10, 138 (ÜÔÜß </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">äèéê äèÙÙá</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">)). ÛÚ  ÓÕÞÔ - ÔÕÐ ÔÓÙß ÑÐèæÕê ÔÑèÙê, éÝ ÞÕ×ÜÙÝ âÜ éÛÙè, ÔÞéÜÝ ÑâÑÕè ÜÙÞÕÓÙÕ ÑâæÞÕ, ÞÑ×àÙÝ ÖÔÙÝ ÜÐÜÔ ÔÞÕ×ÜÙÝ âÜ éÛÙè éÞâáÙçÕ ÞéÜÝ ÑâÑÕè ÜÙÞÕÓÙÕ (èÐÕ: </SPAN><SPAN dir=ltr style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%">Q. Posin, <I>Federal Income Taxation of Individuals:And Basic Concepts in Taxation of All Entities</I>, Hornbook Series (1983); Mathew Bender, 17  12 <I>Professional Corporations and Associations</I> Sec. 12.14: Deductibility of Certain other Expenses:[2] Education (2005))</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"><SPAN dir=rtl></SPAN>. àèÐÔ Ùé ÑÛÚ ÔÙÒÙÕß ÕÙé ÑÛÚ ÔÒÙàÕê. ÐÙß àáêèê ÞâÙàÙ êçàÔ 4 ÜêçàÕê Þá ÔÛàáÔ (àÙÛÕÙ ÔÕæÐÕê ÞáÕÙÞÕê), êéÜ"Ñ  1972, ÔçÕÑâê ÛÙ "ÜÐ ÙÕêè ÜâÕÑÓ éÛÙè àÙÛÕÙÙß éÜ ÔÕæÐÕê ÔÞäÕèØÕê ÑêçàÕê ÐÜÕ, éÔÕæÐÕ âÜ ÙÓÕ ÞâÜ ÜáÛÕÝ ééÕÜÝ ÜÕ âÜ ÙÓÙ ÔÞâÑÙÓ". ÐÜÐ éÜØâÞÙ, ÐÙß ÔÙÐ ×ÜÔ âÜ ÔÕæÐÕê ÑÒÙß éÞÙèÔ âÜ èÞÔ ÞçæÕâÙê. âÞÓ âÜ ÛÚ äèÕä' ÐÓèâÙ:</SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="MARGIN: 0cm 70.9pt 0pt; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: FrankRuehl">"...ÜÓâêàÕ êçàÔ 4 ÔÙÐ ÒÙÑÕé ÔÛÜÜ ÔÙÓÕâ éÐÙß ÞêÙèÙÝ ÜâÕÑÓ ÜàÛÕê ÔÕæÐÕê éÔÕæÙÐ ÛÞêàÓÑ ÜØÕÑê ÞâÑÙÓÕ ÕÞÑÜÙ éÞâÑÙÓÕ ÞÑçé ÖÐê ÞÞàÕ. âÜ Ûß Ùé ÜÓâêàÕ ÜÔ×ÙÜ Ðê êçàÔ 4 èç ÛéÞÓÕÑè ÑÔÕæÐÕê éÔàÔàÔ ÔâÙçèÙ ÞÔß ÔÕÐ ÔÞâÑÙÓ, ÓÔÙÙàÕ, ÔÕæÐÕê éÔÕæÐÕ ÜéÝ ÑÙæÕâ ÔâÑÕÓÔ éÜ ÔâÕÑÓ ÜØÕÑê ÞâÑÙÓÕ... ÜÐ Ûß ÛéÞÓÕÑè ÑÔÕæÐÕê ÔéêÜÞÕê... ÐÞÕè ÞâêÔ, ÛÐéè ÔÕæÙÐ ÔâÕÑÓ ÔÕæÐÔ éÞØèêÔ ÔéÒê ÔÙâÓÙÝ ÐÕ ÔÐÙàØèáÙÝ éÜ ÔÞâÑÙÓ, Ùé ÞçÕÝ  ÑÛäÕã ÜÔáêÙÙÒÕÙÕêÙàÕ ÜâÙÜ  ÜÔ×ÙÜ Ðê ÞÑ×ß ÔÔÛè×ÙÕê ÔÒÜÕÝ ÑêçàÔ 4 ÜêçàÕê êéÜ"Ñ: ÜÐ Ûß ÛÐéè ÔâÕÑÓ ÔÕæÙÐ ÔÕæÐÔ éÞÐ×ÕèÙÔ ÐÙàØèá ÐÙéÙ éÜÕ  ÐÝ ÛÙ ÜÐ äèØÙ  ÐÕ ÐÖ ÐÙß ØâÝ ÜÑ×Õß ÐÝ ÔÔÕæÐÔ ÔÙÐ ÔÛè×Ùê ÓèÚ "ÞéçäÙÕ" éÜ ÞâÑÙÓÕ, ÓÔÙÙàÕ, ÔÔÕæÐÔ êÙÑ×ß âÜ äÙ ÔÞÑ×àÙÝ ÑÛÜÜÝ ÕÑÔêâÜÝ ÞâÞÓêÕ éÜ ÔÞâÑÙÓ ÑâàÙÙß ÖÔ" (Ù' ÐÓèâÙ, "ÔÕæÐÕê ÔâÕÑÓ ÔÞÕêèÕê ÑàÙÛÕÙ ÔÛàáÔ, </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; FONT-FAMILY: Miriam">ÞéäØÙÝ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: FrankRuehl"> ×', 195, 212  213 (ÜÔÜß </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; FONT-FAMILY: Miriam">ÐÓèâÙ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: FrankRuehl">); ÕèÐÕ âÞÓêÝ ÔêÕÞÛê éÜ Ð' èäÐÜ ÕÙ' ÞÔÕÜÜ, </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; FONT-FAMILY: Miriam">Þá ÔÛàáÔ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: FrankRuehl"> (êéà"Ô), ÛèÚ Ð', 426 (ÜÔÜß </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; FONT-FAMILY: Miriam">èäÐÜ ÕÞÔÕÜÜ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: FrankRuehl">); Ð' àÞÓè, </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; FONT-FAMILY: Miriam">ÓÙàÙ ÞÙáÙÝ [Þá ÔÛàáÔ]</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: FrankRuehl"> (êéà"Ò), ÛèÚ Ð', 247)&nbsp; </SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">ÛÚ ÒÝ àÕÛ× âçèÕß "ÔéÕÙÕß ÔÐÕäçÙ", ÓÔÙÙàÕ ÔêÙÙ×áÕê éÕÔ ÜäèØÙÝ éÙÛÕÜêÝ ÜéÜÝ ÖÔÔ, ÕÛäÕâÜ ÙÕæÐ ÞÞàÕ ÔèêÙâÔ ÔØÑâÙê ÞÔäÜÙÙê ÔàÙéÕÝ ÔéÛÙè ÜâÕÞê ×ÑèÕ ÔâæÞÐÙ. ÐÞàÝ, éÐÜê ÔéÕÙÕß ÑÙß ÔàÙéÕÝ ÔéÛÙè ÜÖÔ ÔâæÞÐÙ áÑÕÛÔ ÔÙÐ, ÕÐÙß ÖÔ ÔÞçÕÝ ÜÔè×ÙÑ ÐÕ ÜØâê ÜÒÑÙÔ ÞáÞèÕê. âÝ ÖÐê, ÜØâÞÙ, Þß ÔèÐÕÙ ÜéÐÕã ÜçÙÙÞÔ ÑâàÙÙààÕ  ÞçÕÝ éÜÐ çÑâ ÔÞ×Õçç Ð×èê ÕÐÙß ÛÜ éÙçÕÜ ÞÔÕêÙ ÞàÒÓ (èÐÕ âÞÓêÕ éÜ ÔÞ×Ñè </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">ÐÓèâÙ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">, 210). ÐÛß, "ÛÐéè ÔàÙéÕÝ ÔéÛÙè ÙÕæÐ ÜÔéêÜÞÕê ÞçæÕâÙê âÜ ×éÑÕàÕ, ÔÕÐ ÐÙàÕ éÕàÔ ÑÞÐÕÞÔ ÞÔàÙéÕÝ ÔâæÞÐÙ ÔÙÕæÐ ÜÔéêÜÞÕê ÓÕÞÔ, ÕÞß ÔèÐÕÙ éÛÜÜ Ð×Ó Ù×ÕÜ âÜ ÛÜ áÕÒÙ ÔàÙéÕÞÙÝ" (</SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">èäÐÜ ÕÞÔÕÜÜ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">, 426).</SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="TEXT-INDENT: 36pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">(5) ÞÐÕêÝ ØâÞÙÝ áÑÕèàÙ, ÛÙ âÜ ÔÔÛèÔ ÑâÜÕê ÔÜÙÞÕÓÙÝ ÜæèÛÙ Þá, ÜâàÙÙß áâÙäÙÝ 2(2) Õ-17 ÜäçÕÓÔ. ÜÔÙÕê ÖÔÔ ÞçÕÝ éÔàáÙÑÕê ÓÕÞÕê ÕÔÔÑÓÜ ÔÙ×ÙÓ ÔÕÐ ÑÔÙÕê ÔàÙéÕÝ âæÞÐÙ ÐÕ éÛÙè - ÛÜ éÛß ÛéÔÞÓÕÑè ÑéÛÙè Ðéè ÔÜÙÞÕÓÙÝ ÞÕâàçÙÝ ÜÕ ÛÔØÑÔ ÐÕ ÛÔ×Öè ÔÕæÐÕê. ÛÚ ÔÕÐ ÔÓÑè ÒÝ ÑÓÙß ÔÐÞèÙçÐÙ, Ðéè àÓÞÔ ÛÙ ÐÙàÕ ÞÑ×Ùß ÑâàÙÙß ÔÕæÐÕê ÜÞÙÞÕß ÜÙÞÕÓÙÝ ÑÙß éÛÙè ÜâæÞÐÙ (èÐÕ </SPAN><SPAN dir=ltr></SPAN><SPAN dir=ltr style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%"><SPAN dir=ltr></SPAN>26 CFR 1.162-5</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"><SPAN dir=rtl></SPAN>, éÙÙÓÕß ÑÔÞéÚ). ÐÜÞÜÐ Ûß, êÙÕÕæè ÐàÕÞÜÙÔ, ÛÚ éèÕäÐ éÛÙè ÔÙÕæÐ ÜÜÙÞÕÓÙÝ ÑÞáÒèê ÞáÕÙÞê Üäèç ÖÞß çæÕÑ, éâÜÕêÝ ÞÞÕÞàê ÑÙÓÙ ÞâáÙçÕ  ÜÐ ÙÙÓèé ÜéÜÝ ÑÒÙàÝ Þá, ÕÐÙÜÕ ×ÑèÕ  éàáÙÑÕêÙÕ ÓÕÞÕê ÐÚ ÔÕÐ âÕÑÓ ÛâæÞÐÙ ÙÙÓèé ÜéÜÝ, ÕÜÔäÚ. àäàÔ âêÔ ÐÜ ÔÞÑ×àÙÝ éçÑâÔ ÔäáÙçÔ ÜÑ×Ùàê ÜÙÞÕÓÙ ÔàÙéÕÝ ÕÔÛèÔ ÑÔÝ Û"ÔÕæÐÔ ÞÕÛèê".&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><U><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">ÔÕæÐÔ ÞÕÛèê</SPAN></U></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">Ö.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (1) àÙéÕÝ ÔâÕéÔ éÙÞÕé ÑâáçÕ ÐÕ ÑÞéÜ× ÙÓÕ ÑàÛáÙÝ ÑàÙ çÙÙÞÐ, àÔàÔ ÞÛÕ× áâÙã 17 ÜäçÕÓÔ ÞàÙÛÕÙÙ ä×ê ÕÔêÙÙéàÕê  éÞØèêÝ ÜÔÑØÙ× ÑÞÙÓÔ ÖÕ ÐÕ Ð×èê Ðê ÔéÞÙèÔ âÜ ÔÕàÕ ÔÙæèàÙ. Ñâ"Ð 141/54 </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">Ó"è ÕÕÜã-ÑÜÕÚ à' äçÙÓ ÔéÕÞÔ ÜÞ×ÕÖ ÙèÕéÜÙÝ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">, ä"Ó Ù' 441 (ÜÔÜß </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">äèéê ÕÕÜã-ÑÜÕÚ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; LETTER-SPACING: 0.5pt">)</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">, àÓÕàÔ ÔéÐÜÔ ÛÙæÓ Ùé ÜÙÙéÝ âÙçèÕß ÖÔ éâÔ éÔàÛá éÜ ÔàÙéÕÝ ÔÕÐ ÔÙÓâ ÔÞçæÕâÙ ÔÞéÞé ÐÕêÕ ÜäèàáêÕ. äáç ÔÓÙß Óß ÑÑçéêÔ éÜ èÕäÐê éÙàÙÙÝ ÐÕèêÕÓàØÙê ÜàÛÕê ÞÔÛàáÕêÙÔ Ðê ÔÕæÐÕê àáÙâêÔ Ü×Õå ÜÐèå ÜæÕèÚ ÔéêÜÞÕê. ÑÙê ÔÞéäØ ÔØâÙÝ ÛÙ "ÐÙß ÜÙ áäç éèÞêÕ ÔÞçæÕâÙê éÜ èÕäÐ ÐÕ ÑâÜ ÞçæÕâ ×ÕäéÙ Ð×è àÛá-ÔÕß ÔÙÐ" (âÞ' 443), ÕâÝ ÖÐê, Ùé ÜÑ×Õß&nbsp; "ÐÝ ÔÕæÐÔ ÖÕ ÔÙêÔ ÞÙÕâÓê ÜÙæÕè àÛá-ÔÕß ×Óé ÐÕ Üéäè àÛá ÔÕß-Ùéß ÐÕ ÐÝ ÞØèêÔ ÜÐ ÔÙêÔ ÐÜÐ ÜéÞÕè âÜ ÔàÛá ÑÞæÑÕ ÔçÙÙÝ" (âÞ' 444-443). ÔÕáÙã ÕçÑâ ÑÙê ÔÞéäØ, &nbsp;ÞäÙ ÔéÕäØ ÕÙêçÕß: </SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="MARGIN: 0cm 70.9pt 0pt; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: FrankRuehl">&nbsp;"ÔÞÑ×ß ÔÕÐ: ÞÔ ÔÕÐ ÔàÛá? ÐÝ èÕÐÙÝ Ðê ÙÓÙâÕêÙÕ ÕÐê ÛéèÕàÕêÙÕ éÜ ÑâÜ ÞçæÕâ ÑÛÜÜÕêÝ ÛÓÑè Ð×Ó ÕéÜÝ, éçèÐàÕÔÕ ÜâÙÜ 'èÞÔ ÞçæÕâÙê', ÛÙ ÐÖ àÙêß ÜÕÞè éÔÔÕæÐÔ ÑÐÔ ÜéÞÕè âÜ ÔàÛá. ÕÐÙÜÕ ÐÝ àäèç Ðê ÞÛÜÜ ÔÙÓÙâÕê ÕÔÛéèÕàÕê Ü×ÜçÙÕ ÕàêÑÕàß ÜÛÜ ×Üç Õ×Üç Ü×ÕÓ, àÞæÐ éÛÜ ÙÓÙâÔ ÕÛÜ éÙØÔ ×ÓéÔ, éÔÞâèâèê ÜÞÓÔ ÑàáÙâêÔ, ÞÔÕÕÔ àÛá ×Óé, êÕáäê ÜÔÕß ÔçÙÙÝ. èÕÐÔ ÐàÙ Ðê ÔÒÙéÔ ÔèÐéÕàÔ ÞÔéàÙÔ. àÛá ÞÕäéØ, ÛÒÕß 'èÞÔ ÞçæÕâÙê', çÙÙÝ ÑéÜÞÕêÕ, ÕÛÜ âÕÓ ÜÐ ×èÒ ÔØÙäÕ× ÑàÛá ÖÔ ÞÒÓè ÔéÞÙèÔ âÜ ÔçÙÙÝ ÕÜÐ ÑÐ ÛÓÙ ÜÔçàÕê ÜÑâÜ-ÔÞçæÕâ ÞâÞÓ Ð×è ÐÕ èÞÔ Ð×èê, ÐÙß ÜèÐÕê ÑÔÕæÐÔ, éÑâÜÙÕ âÞÓ ÑÔ ÜéÝ ÞØèÔ ÖÕ, ÔÕæÐÔ éÑÔÕß". (âÞ' 447).</SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">àçÑâ ÛÙ Ùé "ÜÔÑ×Ùß ÑÙß ÔÕæÐÕê ÐÙéÙÕê ÜÑÙß ÔÕæÐÕê ÔçéÕèÕê ÜÞçæÕâ"; éàÙê, Ùé ÜÑÓÕç ÛÜ ÔÕæÐÔ éâàÙÙàÔ èÞêÕ ÔÞçæÕâÙê éÜ ÔàÙéÕÝ ÕÜÔ×ÜÙØ, ÜäÙ àáÙÑÕêÙÕ ÔäèØàÙÕê, ÐÝ àÕâÓÔ ÜéÞè Ðê ÔÙÓâ ÐÕ ÜÔÕáÙã âÜÙÕ  ÛéÑáÕäÕ éÜ ÙÕÝ "ÔéÐÜÔ ÔÙÐ éÐÜÔ éÜ ÓèÒÔ" (âÞ' 446). Ñâ"Ð 171/63 </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">äçÙÓ éÕÞÔ êÜ ÐÑÙÑ à' çÕèàè</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"> </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">(äÙàêÙ) Ñâ"Þ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">, ä"Ó Ù"Ö 1846, ÔêÙè ÑÙê ÞéäØ ÖÔ ÜàÛÕê ÔÕæÐÕê àáÙâÔ Ü×Õ"Ü éÜ ÑâÜê ×àÕê éÞÜÕê, éÑÙçéÔ ÜâÞÕÓ âÜ ×ÙÓÕéÙ ÔÐÕäàÔ ÑéÕçÙ ×Õ"Ü. àçÑâ, ÛÙ ÔàÙéÕÞÔ  âÜ äÙ âÙáÕçÔ àÓèéê ÜàáÙâÔ ÛÓÙ ÜâÓÛß Ðê ÙÓÙâÕêÙÔ. Ñ</SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">äèéê äèÙÙá </SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">çÑâ ÑÙê ÔÞéäØ, ÛÙ àÙêß ÜàÛÕê Ðê ÔÕæÐêÕ éÜ ÞÕèÔ ÕêÙç ÑÑÙê áäè êÙÛÕß éÔ×ÜÙØ ÞÙÕÖÞêÕ ÜØÕá Üæèäê ÛÓÙ ÜÔéêÜÝ ÑéÙØÕê ÔÕèÐÔ ×ÓéÕê, ÔÕÐÙÜ ÕáÑè ÛÙ "éÙØê ÔÜÙÞÕÓ ÑÐèå àêÙÙéàÔ". ÜâÕÞê ÖÐê ÑâÞ"Ô 176/77 </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">èéÕê ÔàÞÜÙÝ ÑÙéèÐÜ à' äçÙÓ ÔéÕÞÔ ê"Ð 5</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">, äÓ"Ð Ù 182, àäáç ÛÙ ÙæÙÐêÕ éÜ ÞàÔÜ àÞÜ ÐéÓÕÓ ÜÜÙÞÕÓÙ ÞÙàÔÜ âáçÙÝ Ñ×Õ"Ü ÜÐ àÕâÓÔ ÜÐäéè ÜÕ ÜéÞÕè âÜ ÔèÞÔ ÔÞçæÕâÙê ÔàÓèéê ÑêäçÙÓ éÞÙÜÐ âèÑ àáÙâêÕ, ÐÜÐ ÜÔçàÕê ÜÕ ÙÓâ ÕêÕÐè ÑÞçæÕâ éÕàÔ. </SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">×.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ÜáÙÛÕÝ, Ôß ÔÞÑ×àÙÝ éÔêÒÑéÕ ÜÑ×ÙàêÔ éÜ "ØÕÑê ÔÔàÐÔ" éàÙêàÔ ÛÞÙÞÕß ÜÙÞÕÓÙ ÔàÙéÕÝ  ÜäÙ áâÙã 2(2) ÜäçÕÓÔ, ÕÔß ÔÞÑ×àÙÝ éÔêÒÑéÕ ÜÔÛèÔ ÑÔÕæÐÔ éàÕâÓÔ ÜÜÙÞÕÓÙ ÔàÙéÕÝ  áâÙã 17 ÜäçÕÓÔ, ÞÕèÛÑÙÝ ÑÞÔÕêÝ ÞÐÕêß ÐÞÕê ÞÙÓÔ. èÐéÙê, ÔÖÙçÔ éÑÙß ÔÜÙÞÕÓÙÝ ÜêäçÙÓ ÔàÙéÕÝ, ÔàÞÓÓê ÑéàÙÙÝ: ÔÐÝ ÑÞÔÕêÝ çéÕèÙÝ ÔÜÙÞÕÓÙÝ ÑØÑÕèÝ ÜêäçÙÓÕ, ÕÔÐÝ ×ÙÕàÙÙÝ ÔÝ ÜÕ ÜéÝ ÞÙÜÕÙ ÔêäçÙÓ. éàÙê, ÞÔÙ ÞÙÓê ÔÔàÐÔ éÞäÙç ÔàÙéÕÝ ÞÔÜÙÞÕÓÙÝ, ÕÑÙß ÔÙêè, ÔÐÝ àÕâÓÕ ÜéÞè Ðê ÔçÙÙÝ ÐÕ Üéäè Ðê ÞæÑÕ. àÓÒÙé, ÞçÕÝ éÐÙß âÕÞÓ ÔàÙéÕÝ ÑÐ×ê ÞÐÞÕê ÔÞÙÓÔ, ÜÐ êÕÛè ÔÔÕæÐÔ ÜæèÛÙ Þá. àÑÓÕç ÑÔÞéÚ ÜÛÚ, ÔÐÝ âÜÕêÝ éÜ ÜÙÞÕÓÙÝ ÐçÓÞÙÙÝ àÕäÜê ÑÒÓè "ØÕÑê ÔàÐÔ" ÐÕ ÞÕÛèê ÛÔÕæÐÔ ÜæèÛÙ Þá.</SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><U><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam"><SPAN style="TEXT-DECORATION: none"></SPAN></SPAN></U>&nbsp;</P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><U><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">ÔÓÙß Ô×Ü ÑÐèæÕê ÔÑèÙê</SPAN></U></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">Ø.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (1) àäàÔ ÑçæèÔ ÞÑØàÕ ÜÓÙß ÔàÕÔÒ ÑÐèæÕê ÔÑèÙê - âÜÙÕ ÔêÑáá ÑÙê ÔÞéäØ Ñ</SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">äèéê Óß </SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">ÕÑ</SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">äèéê ÕÕÜã-ÑÜÕÚ </SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">&nbsp;- Ðéè âÕæÑ ÑäáçÙ ÔÓÙß</SPAN><I><SPAN dir=ltr style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%">Hill v. Commissioner</SPAN></I><SPAN dir=ltr style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%"> 181 F. 2d 906, 1950-1; <I>Coughlin v. Commissioner</I> 203 F. 2d 307, 1953-1 </SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"><SPAN dir=rtl></SPAN>, ÕÔÕáÓè ×çÙçêÙê ÜèÐéÕàÔ Ñéàê 1958 (àæÙÙß ÛÙ ÜäÙ áâÙã </SPAN><SPAN dir=ltr></SPAN><SPAN dir=ltr style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%"><SPAN dir=ltr></SPAN>26 U.S.C.A. 132(d)</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"><SPAN dir=rtl></SPAN> ×ÜÙÝ âÜ ÔÒÓèê ÔÛàáÔ, ÕâÜ áÕÒÙÙê àÙÛÕÙ ÛÔÕæÐÔ ÛÜÜÙÝ ÖÔÙÝ). ÛÙÕÝ, çÕÑâ Ô×Õç ÔäÓèÜÙ ÑÐèÔ"Ñ  </SPAN><SPAN dir=ltr></SPAN><SPAN dir=ltr style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%"><SPAN dir=ltr></SPAN>&nbsp;- 26 CFR 1.162-5</SPAN><SPAN dir=rtl></SPAN><SPAN style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"><SPAN dir=rtl></SPAN> <SPAN lang=HE>ÛÙ ÔÕæÐÔ ÑÒÙß ÜÙÞÕÓÙÕ éÜ ÔàÙéÕÝ êÔÐ ÞÕÛèê "Ðã ÐÝ ÔÜÙÞÕÓÙÝ âéÕÙÙÝ ÜÔÕÑÙÜ ÜêÕÐè ÐçÓÞÙ" (</SPAN></SPAN><SPAN dir=ltr></SPAN><SPAN dir=ltr style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%"><SPAN dir=ltr></SPAN>"even though the education may lead to a degree"</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"><SPAN dir=rtl></SPAN>)&nbsp; - ÕÑÜÑÓ éÔÔÕæÐÔ êâÞÕÓ ÑêàÐÙÝ ÔÑÐÙÝ:</SPAN></P> <P class=MsoNormal dir=ltr style="DIRECTION: ltr; LINE-HEIGHT: 150%; unicode-bidi: embed; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%"></SPAN>&nbsp;</P> <P class=MsoNormal dir=ltr style="MARGIN: 0cm 70.9pt 0pt; DIRECTION: ltr; unicode-bidi: embed; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 14pt">"(1) Maintains or improves skills required by the individual in his employment or other trade or business, or</SPAN></P> <P class=MsoNormal dir=ltr style="MARGIN: 0cm 70.9pt 0pt; DIRECTION: ltr; unicode-bidi: embed; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 14pt">(2) Meets the express requirements of the individual's employer, or the requirements of applicable law or regulations, imposed as a condition to the retention by the individual of an established employment relationship, status, or rate of compensation</SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">èÕæÔ ÜÕÞè, Ô×ÜÕäÕê Ôß éÙÞÕè ÐÕ éÙäÕè ÙÛÕÜÕêÙÕ ÔÞçæÕâÙÕê éÜ ÔâÕÑÓ, ÐÕ âÞÙÓÔ ÑÓèÙéÕê ÞäÕèéÕê éÜ ÔÞâÑÙÓ ÐÕ ÔÓÙß ÛêàÐÙ &nbsp;ÜéÙÞÕè ÔâÕÑÓ ÑêäçÙÓÕ. </SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">âÝ ÖÐê</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">, àçÑâ Ñ×Õç ÛÙ Ðã ÐÝ ÔÔÕæÐÔ âÕÞÓê ÑêàÐÙÝ ÐÜÔ, ÜÐ êÕÛè ÐÝ ÔÜÙÞÕÓÙÝ :</SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=MsoNormal dir=ltr style="MARGIN: 0cm 70.9pt 0pt; DIRECTION: ltr; unicode-bidi: embed; TEXT-ALIGN: justify"><SPAN dir=ltr></SPAN><SPAN style="FONT-SIZE: 14pt"><SPAN dir=ltr></SPAN>(1) "& required of him in order to meet the minimum educational requirements for qualifications in his employment or other trade or business& </SPAN></P> <P class=MsoNormal dir=ltr style="MARGIN: 0cm 70.9pt 0pt; DIRECTION: ltr; unicode-bidi: embed; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 14pt"></SPAN>&nbsp;</P> <P class=MsoNormal dir=ltr style="MARGIN: 0cm 70.9pt 0pt; DIRECTION: ltr; unicode-bidi: embed; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 14pt">(2) Qualification for new trade or business. </SPAN></P> <P class=MsoNormal dir=ltr style="MARGIN: 0cm 70.9pt 0pt; DIRECTION: ltr; unicode-bidi: embed; TEXT-ALIGN: justify"><SPAN lang=HE dir=rtl style="FONT-SIZE: 14pt; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=MsoNormal dir=ltr style="MARGIN: 0cm 70.9pt 0pt; DIRECTION: ltr; unicode-bidi: embed; TEXT-ALIGN: left"><SPAN lang=HE dir=rtl style="FONT-SIZE: 14pt; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">çèÙ, ÐÝ ÔÜÙÞÕÓÙÝ ÔÝ Ñ×Ùàê "êàÐÙ áã" ÔéÛÜêÙ ÜÔâáçêÕ ÐÕ ÞáÞÙÛÙÝ ÐÕêÕ ÜâÙáÕç ×Óé. ÐèÑâÔ ÔÝ ÐÙäÕÐ ÔÞÑ×àÙÝ éÐÙÞå ÔÞ×Õçç ÔÐÞèÙçÐÙ, ÕÔÝ ÞæØÑèÙÝ: (1) éÙÞÕè ÐÕ éÙäÕè ÔÛÙéÕèÙÝ ÔàÓèéÙÝ ÑêäçÙÓÕ éÜ ÔàÙéÕÝ; âÜ ÔÜÙÞÕÓÙÝ ÜÔÙÕê ÞÞÕçÓÙÝ ÕéÙÕÛÜÕ ÜéÞè ÐÕ Üéäè ÛÙéÕèÙÝ áäæÙäÙÙÝ ÔàÓèéÙÝ ÜêäçÙÓÕ éÜ ÔàÙéÕÝ  </SPAN><SPAN dir=ltr></SPAN><SPAN dir=ltr style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%"><SPAN dir=ltr></SPAN>"it must be established that they bear a proximate and direct relationship to the taxpayer's trade or business" (<I>Corroll v. Commissioner of Internal Revenue, </I>51 T.C. 213 (1968))</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"><SPAN dir=rtl></SPAN>. ÛÛÜ éÔÜÙÞÕÓÙÝ ÞçÙäÙÝ ÙÕêè ÕÞÞÕçÓÙÝ ä×Õê, ÛÛÜ éÞêÕáäÙÝ ÛÙéÕèÙÝ ÕÙÓâ éÐÙàÝ àæèÛÙÝ ÜÑÙæÕâ êäçÙÓÕ éÜ ÔàÙéÕÝ, çØß ÔáÙÛÕÙ ÛÙ âÜÕêÝ êÕÛè ÜæèÛÙ Þá (</SPAN><I><SPAN dir=ltr style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%">McIlvoy v. Commissioner of Internal Revenue</SPAN></I><SPAN dir=ltr style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%">, T.C. Memo 1979  248 (1979); <I>Love Box Co. v Commissioner of Internal Revenue </I>842 F.2d 1213 (1988)</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"><SPAN dir=rtl></SPAN>); (2) ÔÜÙÞÕÓÙÝ ×ÙÕàÙÙÝ ÜÞÙÜÕÙ êäçÙÓÕ éÜ ÔàÙéÕÝ, (3) ÔÜÙÞÕÓÙÝ ÔÙÕ êÕÚ ÛÓÙ ÔâÑÕÓÔ (</SPAN><SPAN dir=ltr></SPAN><SPAN dir=ltr style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%"><SPAN dir=ltr></SPAN>("carrying on" requirement</SPAN><SPAN dir=rtl></SPAN><SPAN style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"><SPAN dir=rtl></SPAN> <SPAN lang=HE> ÕÜÐ ÑØèÝ Ô×Ü ÔàÙéÕÝ ÑâÑÕÓêÕ (</SPAN></SPAN><I><SPAN dir=ltr style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%">Frank v. Commissioner of Internal Revenu</SPAN></I><SPAN dir=ltr style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%">, 20 T.C. 511, 513 (1953); <I>Randick</I> 35 T.C.M 195, 198 (CCH 1976)</SPAN><SPAN dir=rtl></SPAN><SPAN style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"><SPAN dir=rtl></SPAN> <SPAN lang=HE> ÕèÐÕ ÔÞ×ÜÕçê ÑäáÙçÔ ÜÒÑÙ ÜÙÞÕÓÙÝ éâÔ éÔÕäáçÔ ÔâÑÕÓÔ (</SPAN></SPAN><I><SPAN dir=ltr style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%">Ruehmann v. Commissioner of Internal</SPAN></I><SPAN dir=ltr style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%"> 1971 T.C.M (P  H) P 71,157; <I>Link v. Commissioner of Internal</I> 90 T.C. 460 (1988)</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"><SPAN dir=rtl></SPAN>). (4) ÔÞÑ×ß ÔÐ×èÕß ÛÕÜÜ éàÙ áÙÙÒÙÝ, Ðéè ÐÝ ÜÐ ÙâÞÕÓ ÔàÙéÕÝ ÑÐ×Ó ÞÔÝ, ÜÐ ÙÕÛèÕ ÔÕæÐÕê ÜÙÞÕÓÙÕ ÜæèÛÙ Þá, Ðã ÐÝ âÕÞÓÙÝ ÔÜÙÞÕÓÙÝ ÑéÜÕéê ÔêàÐÙÝ éàÖÛèÕ: (Ð) ÔÜÙÞÕÓÙÝ ÜÐ àÕâÓÕ, ÛÐÞÕè, ÜÔÑÙÐ Ðê ÔÐÓÝ ÜèÞÔ ÔÑáÙáÙê ÔàÓèéê ÛêàÐÙ ÜçÑÜê ÔâÑÕÓÔ  </SPAN><SPAN dir=ltr style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%">minimum entry test</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"><SPAN dir=rtl></SPAN> - éÔÙÐ: </SPAN><SPAN dir=ltr></SPAN><SPAN dir=ltr style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%"><SPAN dir=ltr></SPAN>"The minimum education necessary to qualify for a position or other trade or business must be determined from consideration of such factors as the requirements of the employer, the applicable law and regulations, and the standards of the profession, trade or business involved& " </SPAN><SPAN dir=rtl></SPAN><SPAN style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"><SPAN dir=rtl></SPAN>&nbsp;<SPAN lang=HE>(Ñ) ÔÜÙÞÕÓÙÝ ÐÙàÝ ÞÛéÙèÙÝ Ðê ÔàÙéÕÝ ÜêäçÙÓ ×Óé  "</SPAN></SPAN><SPAN dir=ltr style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%">The Upward Bound Test</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"><SPAN dir=rtl></SPAN> ". ÑÙê ÔÞéäØ ÔÐÞèÙçÐÙ âéÔ éÙÞÕé ÑéÜÕéÔ ÞÑ×àÙÝ ÛÓÙ ÜçÑÕâ ÐÝ ÜÙÞÕÓÙ ÔàÙéÕÝ ÞÛéÙèÙÝ ÐÕêÕ ÜêäçÙÓ ×Óé: ÔÐ×Ó, ÔÐÝ ÑâçÑÕê ÔÜÙÞÕÓÙÝ Ô×ÜÙã ÔàÙéÕÝ Ðê êäçÙÓÕ (ÕÑÜÑÓ éÜÐ Ô×ÜÙã ÐÕêÕ ÜêäçÙÓ ÖÔÔ). ÔéàÙ, ÞÑ×ß ÔéÛÜ ÔÙéè  ÑÞÑ×ß ÖÔ ÑÕ×ß ÑÙê ÔÞéäØ Ðê ÛÙéÕèÙ ÔàÙéÕÝ ÕÔäâÕÜÕê éÙÛÕÜ ÔÙÔ ÜÑæâ ÑØèÝ ÜÙÞÕÓÙÕ. ÐÝ ÔÑÙÐÕ ÔÜÙÞÕÓÙÝ ÜéÙàÕÙ ÞéÞâÕêÙ, ÞéÞâ éÔÛéÙèÕ Ðê ÔàÙéÕÝ ÜêäçÙÓ ×Óé (</SPAN><SPAN dir=ltr style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%">Allemeier v. Commissioner of Internal Revenue, 90 (T.C.M (CCH) 197 199 (2005)</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"><SPAN dir=rtl></SPAN>. ÔéÜÙéÙ, "ÞÑ×ß ÔáØàÓèØÙÝ ÔÐÕÑÙÙçØÙÑÙ"  ÔÐÝ ÞÑ×ÙàÔ ÐÕÑÙÙçØÙÑÙê ÞÛéÙèÙÝ ÔÜÙÞÕÓÙÝ Ðê ÔàÙéÕÝ ÜêäçÙÓ ×Óé (ÜÔè×ÑÔ èÐÕ: </SPAN><SPAN dir=ltr style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%">J. J. Mylan, <I>Current Tax Treatment of Educational Costs</I>, University of Florida Law Review 32, 1980, 387</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"><SPAN dir=rtl></SPAN>).&nbsp;&nbsp; </SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">&nbsp; </SPAN></P> <P class=MsoNormal dir=rtl style="TEXT-INDENT: 36pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">(2) ÞÑ×Ùàê ÔäáÙçÔ ÑÐèæÕê ÔÑèÙê âÕÜÔ, ÛÙ ÑÛÜ ÔçéÕè ÜÔÛèÔ ÜæèÛÙ Þá ÑêÐèÙÝ ÐçÓÞÙÙÝ ÑÛÜÜ, ÕÑäèØ ÑêÐèÙÝ ÞáÕÒ </SPAN><SPAN dir=ltr style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%">M.A.</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"><SPAN dir=rtl></SPAN> (êÕÐè éàÙ), ÐÙß ÑêÙ ÔÞéäØ ÞÐÞæÙÝ ÛÜÜ çéÙ×, ÕÑÕ×èÙÝ ÜÑ×Õß ÛÜ ÞçèÔ ÑÔêÐÝ ÜÐÞÕè ÞâÜÔ. âÝ ÔÖÞß Ôêäê× "ÞÑÕÚ" àÕèÞØÙÑÙ, ÔÑàÕÙ ÞÔÑ×àÕê ÓçÕê éÑÓçÕê, éÐÙß  ÛÚ áÑÕèàÙ -&nbsp; ÛÜ ØâÝ ÜêÕè ÑÙß ÛêÜÙÕ, ÞÔ âÕÓ éÜÐ Ð×ê áÕêèÙÝ äáçÙ ÔÓÙß ÐÜÔ Ðê ÐÜÔ, ÕâÜ Ûß ÜÐ ÙÙäÜÐ ÛÙ ÑâàÙÙààÕ éÜàÕ Ôß ÔÑàç ÕÔß äçÙÓ ÔéÕÞÔ êÕÞÛÙÝ ÙêÓÕêÙÔÝ ÑäáçÙ ÓÙß Þß ÔÞéäØ ÔÐÞèÙçàÙ ÔêÕÞÛÙÝ æÓ æÓ ÑâÞÓêÕ (ÜÔè×ÑÔ ÑàÕéÐ èÐÕ:</SPAN><SPAN dir=ltr></SPAN><SPAN dir=ltr style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%"><SPAN dir=ltr></SPAN>; J. K. Sanchez, <I>Note: The Deductibility of M.B.A Degree Expenses Under Treasury Regulation 1.162-5, 32 (2007)</I>, Iowa J Corp L, 659; V. G. Kalafat, <I>Rethinking Treasury Regulation 1.162-5 and Slaying the Monster in the Education </I>Tax Maze, 80 Norte Dame L. Rev. 1985)</SPAN><SPAN dir=rtl></SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"><SPAN dir=rtl></SPAN>&nbsp; ÜâàÙÙß ÖÔ ÙäÙÝ ÓÑèÙÕ éÜ ÔéÕäØ (ÛêÐèÕ ÐÖ) ÜàÓÕÙ Ñâ"Ð 343/68 </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">äçÙÓ ÔéÕÞÔ êÜ ÐÑÙÑ 5 à' âÙèÙê Ñê ÙÝ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">, ä"Ó Û"Ò (1) 186,193: "[Õ]àèÐÔ ÜÙ éàäÕÜ Þß Ôä× ÐÜ Ôä×ê, ÐÝ ààáÔ ÞâêÔ ÜÜÛê Ð×èÙ ÛÜ ÔáÙÑÕÛÙÝ éÜ ÔäáÙçÔ ÕéÜ Ô×çÙçÔ Õ×çÙçê ÔÞéàÔ ÔÐÞèÙçàÙê ÑÐÕêÔ áÕÒÙÔ, ÛäÙ éÞàáÙÝ ÑÐÙ ÛÕ× ÔæÓÓÙÝ ÜâéÕê ÑâèâÕè éÜäàÙàÕ". ÕÐÕÜÝ Þáè Ð×Ó ÞèÛÖÙ ÜÓâêàÕ àÙêß ÜÜÞÕÓ Þß ÔÓÑèÙÝ éÔÑÐàÕ, ÕÔÕÐ ÛÙ âçèÕß ÔÙáÕÓ ÜÔÛèÔ ÑÜÙÞÕÓÙÝ ÔÕÐ êÕâÜêÝ ÔÞÕÑÔçê ÜâÑÕÓê ÔàÙéÕÝ ÛâèÚ ÞÕáã. </SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN dir=ltr style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><U><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">ÜÙÞÕÓÙÝ ÜêÕÐè ÐçÓÞÙ</SPAN></U></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">Ù.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (1) ÜÙÞÕÓÙÝ ÐçÓÞÙÙÝ, ÛÛÜ ÜÙÞÕÓ ÔÝ ÜêÕâÜê ÔÐÓÝ, ÔÝ êèÕÞÔ âèÛÙê ÜÐÙéÙÕêÕ, ÜÔè×Ñê ÐÕäçÙÕ ÔÞçæÕâÙÙÝ ÕÔÐ×èÙÝ ÕÜÔâÜÐê èÞêÕ. ÐÚ ÔÞ×Õçç Ñ×è ÜÑØÐ ÔÛèÔ ÑÛÚ âÜ-ÙÓÙ àçÕÓÕê ÖÙÛÕÙ, ÕÜÐ ÑÓèÚ éÜ àÙÛÕÙ. ÛÚ ÜÞÓÙÝ ÐàÕ ÒÝ ÞÔÔêäê×ÕÙÕê Ô×çÙçêÙê ÑàÕéÐ ÖÔ ÑÙÕÝ 10.8.05 àÛàá ÜêÕçäÕ Ô×Õç ÜêÙçÕß äçÕÓê Þá ÔÛàáÔ (êÙçÕß Þá' 147), êéá"Ô  2005; áâÙã 9 çÕÑâ ÔáÓè àçÕÓÕê ÖÙÛÕÙ ÑÒÙß ÔÕæÐÕê ÜÙÞÕÓÙÝ ÐçÓÞÐÙÙÝ ÕÜÙÞÕÓÙ ÔÕèÐÔ (ÔÕáäê áâÙäÙÝ 40Ò Õ- 40Ó ÜäçÕÓÔ, ÕÑÔÝ "Þ×æÙê àçÕÓê ÖÙÛÕÙ ÜÙ×ÙÓ éáÙÙÝ ÜÙÞÕÓÙÝ ÜêÕÐè ÐçÓÞÙ èÐéÕß ÐÕ éàÙ" Õ"Þ×æÙê àçÕÓê ÖÙÛÕÙ ÜÜÙÞÕÓÙ ÔÕèÐÔ", ÜäÙ ÔâàÙÙß). ÓÑè ÔÜÞÓ ÞâàÙÙàÕ ÔÕÐ ÜÛÐÕèÔ, éÔÕæÐÕê ÜÙÞÕÓÙÝ ÜêÕÐè ÐçÓÞÙ ÜÐ ÔÕêèÕ ÜäàÙ Ûß ÑàÙÛÕÙ ÞÔÛàáêÕ Ô×ÙÙÑê éÜ ÔÜÕÞÓ, ÕÞÛÐß ÔêÙçÕß. ÖÐê ÕâÕÓ, ÑêÙçÕß Þáäè 151, êéá"Õ-2006 ÔÙÜÚ ÔÞ×Õçç æâÓ àÕáã ÕÐáè ÞäÕèéÕê ÜèÐÕê ÛÔÕæÐÔ ÞÕÛèê Ðê ÔÜÙÞÕÓÙÝ ÔÐçÓÞÙÙÝ ÑçÑâÕ ÑÙß "ÐÙáÕèÙ ÔàÙÛÕÙ": "ÔÕæÐÕê ÜÙÞÕÓÙÝ, ÜèÑÕê ÔÕæÐÕê ÜèÛÙéê ÔéÛÜÔ ÐçÓÞÙê ÐÕ ÜèÛÙéê ÞçæÕâ, ÕÜÞâØ ÔÕæÐÕê ÔéêÜÞÕê ÞçæÕâÙê, éÐÙàÔ ÜèÛÙéê ÔéÛÜÔ ÐÕ ÞçæÕâ ÛÐÞÕè, ÜæÕèÚ éÞÙèÔ âÜ ÔçÙÙÝ" (èÐÕ áâÙã 32 (15)). ÛÚ ÑÓÑèÙ ÔÔáÑè  "ÞÕæâ ÜÔÑÔÙè ÛÙ ÜÐ ÙÕêèÕ ÞÔÛàáêÕ Ô×ÙÙÑê éÜ ÐÓÝ àÙÛÕÙÙÝ ÑéÜ ÔÕæÐÕê ÜÙÞÕÓ éÔß ÔÕæÐÕê ÜèÛÙéê ÞçæÕâ ÐÕ ÜèÛÙéê ÔéÛÜÔ ÐçÓÞÙê, ÐÜÐ ÐÝ Ûß Ôß ÔÕæÐÕê ÜéÞÙèÔ âÜ ÔçÙÙÝ éÐÙàß ÞçàÕê ÜÜÕÞÓ ÙêèÕß éÜ çÑâ. ÛÐÞÕè </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">ÖÔÕ ÔÞæÑ ÔçÙÙÝ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">, ÐÚ ÜÞâß Ôáè áäç ÞÕæâ ÜçÑâÕ ÞäÕèéÕê Ñ×çÙçÔ" </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">ÔæâÕê ×Õç ÔÞÞéÜÔ </SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; LETTER-SPACING: 0.5pt">êéá"Õ 236, âÞ' 306-305</SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam"> </SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; LETTER-SPACING: 0.5pt">(ÔÓÒéÔ ÔÕáäÔ  Ð"è). </SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">. </SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: David">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">(2) èÕÑÝ ÔÞÕ×ÜØ éÜ âÕÑÓÙ ÔÑàç ÑàÙÓÕß ÓÙÓß ÜÞÓÕ ÛÐÞÕè ÜçèÐê êÕÐè, èÐéÕß ÐÕ éàÙ, ÑÞÙàÔÜ âáçÙÝ  ÕÔèÙ ÑÐéè ÜÜÕÞÓÙÝ ÐàêèÕäÕÜÕÒÙÔ ÐÕ ÒÙÐÕÒèäÙÔ ÜÞéÜ, ÞáÛÙÝ ÔÑàç âæÞÕ ÛÙ ÐÙß ÔÔÕæÐÔ ÞÕÛèê ÜæèÛÙ Þá. ÐÛß, ÔÞÓÕÑè ÑÜÙÞÕÓÙ ÞÙàÔÜ âáçÙÝ ÔâéÕÙÙÝ ÜÔÕâÙÜ ÜâÕÑÓÙ Ñàç, ÐÚ ÐÙß ÜèÐÕê Ðê ÔêÕÐè ÔÐçÓÞÙ, ÛéÜâæÞÕ, ÛÞçÙÙÝ Ðê ÔÖÙçÔ ÔàÓèéê ÑÙàÕ ÜÑÙß êäçÙÓ ÔàÙéÕÝ. ÕÓÕç: ÐÙß ÑÛÚ ÛÓÙ ÜÓ×Õê Ðê "ÞÑ×ß ÔÞÔÕê" Ðéè ÑÙê ÔÞéäØ àçèÐ ÜÐÞæÕ ÑÑÕÐÕ ÜÑ×Õß ÔÛèÔ ÑêÐèÙÝ ÐçÓÞÙÙÝ ÛÔÕæÐÔ ÞÕÛèê (èÐÕ: è' ÜÑàê, "êÐèÙÝ ÐçÓÞÙÙÝ ÞêçÓÞÙÝ  ÛÔÕæÐê ÔéêÜÞÕê ÞçæÕâÙê ÞÕÛèê", </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">ÞÙáÙÝ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"> ÙÒ/2 (ÐäèÙÜ 1999); Ü' àÕÙÞß, "ÔäèÞØèÙÝ ÜÔêèÔ ÑàÙÛÕÙ éÜ ÔÕæÐÕê ÜÜÙÞÕÓÙÝ ÐçÓÞÙÙÝ", </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">ÞÙáÙÝ</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"> Ø"Ö /3 (ÙÕàÙ 2002)); âÜ ÔÜÙÞÕÓÙÝ ÑÞÔÕêÝ ÜÔÙÕê çéÕèÙÝ ÜêäçÙÓÕ éÜ ÔàÙéÕÝ, ÐÜÐ éÑàÕáã ÜÛÚ âÜÙÔÝ ÜÔÙÕê ÞÞÕçÓÙÝ Õ×ÙÕàÙÙÝ ÑêäçÙÓ. Ùêè âÜ Ûß, ÔÜÙÞÕÓ ÔÐçÓÞÙ ÐÞàÝ ÞçàÔ ÜÜÕÞÓ ÛÜÙÝ, ÐÚ ÐÜÔ ÞéêèâÙÝ ÑàÙÓÕß ÓÙÓß ÞâÑè ÜÙÓâ ÔàÓèé ÜÞÙÜÕÙ ÔêäçÙÓ, ÕÑÛÚ ÞæÕÙÙÝ ÔÝ ÑéÓÔ éÔÞ×Õçç ÔäÙáçÐÜÙ Ñ×è ÜÒÑÙÕ ÑÓèÚ Ð×èê. âÞÓ âÜ ÛÚ ÔéÕäØ ÐÜØÕÑÙÔ ÑÔêÙÙ×áÕ ÜêÕÐè éàÙ, ÐÚ ÙäÙÝ ÔÓÑèÙÝ ÒÝ ÜêÕÐè èÐéÕß:</SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="MARGIN: 0cm 70.9pt 0pt; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: FrankRuehl">"ÑÐáäçÜèÙÔ éÜ ÓÙàÙ ÔÞá, ÜÙÞÕÓÙ êÕÐè éàÙ ÐÙàÝ éÕàÙÝ ÞÜÙÞÕÓÙ êÕÐè èÐéÕß ÐÕ éÜÙéÙ. ÜÙÞÕÓÙ êÕÐè éàÙ ÞçàÙÝ ÜÜÕÞÓ, ÞÜÑÓ âæÝ ÔêÕÐè ÔÐçÓÞÙ, ÛÜÙÝ ÐçÓÞÙÙÝ, ÙÛÕÜÕê ÐÙéÙÕê éÜ àÙêÕ×, ÜÙÞÕÓ, Þ×çè, âÙÑÕÓ ÓêÔ, ÙÛÕÜÕê ÐàÜÙØÙÕê, ÙÛÕÜÕê èÐÙÔ è×ÑÔ ÕÞÞÕçÓê, ÔêÞÕÓÓÕê âÝ ÓâÕê ÞàÕÒÓÕê ÕáÕêèÕê ÕÛÙÕæÐ ÑÐÙÜÕ ÛÙéÕèÙ ×ÙÙÝ Ðéè çæèÔ ÔÙèÙâÔ ÞÜêÐèÝ, Ô×ÕèÒÙÝ&nbsp; ÞâÜ ÕÞâÑè ÜÞÙÓâ ÕÜàÕéÐÙÝ ÔàÜÞÓÙÝ (âÞ"Ô (êÜ ÐÑÙÑ - ÙäÕ) 1122/03 </SPAN><SPAN lang=HE style="FONT-SIZE: 12pt; FONT-FAMILY: Miriam">ÔÙÛÜ ÙÐÙè à' äçÙÓ éÕÞÔ ÒÕé Óß</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: FrankRuehl"> </SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: FrankRuehl; LETTER-SPACING: 0.5pt">(ØèÝ äÕèáÝ)</SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: FrankRuehl">). </SPAN></P> <P class=MsoNormal dir=rtl style="MARGIN: 0cm 70.9pt 0pt; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">ÐÜÐ éÐÕäç è×Ñ ÞÖÔ ÕéÙçÕÜÙ ÔÞ×Õçç ÞÖÔ. ÒÝ ÐÝ àæØâè âÜ ÛÚ, ÕàÕ×ÙÜ ÛÙ ÙÑÕÐ ÙÕÝ éÕàÔ  ÖÔÕ ÔÞæÑ ÔâÛéÕÙ.</SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="TEXT-INDENT: 36pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">(3) ÐÙß ÜÛ×Ó Ðã éÑÔÙÑØ àÕáã ÐÙß èÛÙéê ÔêÕÐè ÔÐçÓÞÙ âÕàÔ âÜ ÔÞÑ×àÙÝ éàÖÛèÕ ÞâÜÔ; ÔÒÝ éàÙêàÔ Ôê×ÙÙÑÕê ÞæÓ ÔâÕÑÓÙÝ ÜÔÞéÙÚ ÕÜâÑÕÓ ÑéÙèÕê ÔÑàç ÜÐ×è ÔêÕÐè (ÐÝ ÛÙ ÐÙß ÙÓÕâ ÜàÕ ÐÝ ÔÔÑØ×Ô ÛÕÜÜê ÒÝ Ôê×ÙÙÑÕê ÜÔÞéÙÚ ÜâÑÕÓ ÑÐÕêÕ êäçÙÓ ÓÕÕçÐ), ÞçàÔ ÔêÕÐè ÔÐçÓÞÙ, ÞâæÝ ØÙÑÕ, ÜÜÕÞÓ "ÞâÞÓ" ÑéÕç ÔâÑÕÓÔ, Ðéè ÐÙàÕ çéÕè ÑÔÛè× ÜêÕÛß ÔÜÙÞÕÓ. 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ÔÐÙÓÐÕÜÕÒÙÔ ÔäÙáçÜÙê, ÕÞß ÔáêÝ æèÛÙ ÔÒÑÙÔ éÜ çÕäê ÔæÙÑÕè, ÔÕêÙèÕ Ðê ÔâçèÕàÕê âÜ ÛàÝ, ÕÔÞ×Õçç ÔÕÜÚ ÑÓèÚ ÖÕ. âÜ Ûß âÕÜÝ ÛÞàÔÒÕ ÕÞÑ×àÙÝ ÛÞàÔÒÝ, ÕÐã ÑàÙÓÕß ÓÙÓß ÛÚ. âÜ Ûß ÐÙß ÞàÕá ÞÔÙâêèÕê ÜâèâÕè, ÕÞÔéÑê Ô×ÜØêÕ éÜ ÔÞâèâè âÜ ÛàÔ. ÑàáÙÑÕê ÐæÙâ Ü×ÑèÙ éÜÐ ÜâéÕê æÕ ÜÔÕæÐÕê. </SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; é Õ ä Ø</SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><U><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">ÔÞéàÔ ÜàéÙÐÔ Ð' èÙÑÜÙß:</SPAN></U></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; LETTER-SPACING: 0.5pt">ÐàÙ ÞáÛÙÝ.</SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; LETTER-SPACING: 0.5pt"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; LETTER-SPACING: 0.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; é Õ ä Ø</SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; LETTER-SPACING: 0.5pt"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; LETTER-SPACING: 0.5pt"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><U><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam">ÛÑÕÓ ÔéÕäØ á' Ò'ÕÑèÐß:</SPAN></U></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><U><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam"><SPAN style="TEXT-DECORATION: none"></SPAN></SPAN></U>&nbsp;</P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><U><SPAN lang=HE style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Miriam"><SPAN style="TEXT-DECORATION: none"></SPAN></SPAN></U>&nbsp;</P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; LETTER-SPACING: 0.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ÐàÙ ÞáÛÙÝ.</SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; LETTER-SPACING: 0.5pt"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; LETTER-SPACING: 0.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; é Õ ä Ø</SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; LETTER-SPACING: 0.5pt"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; LETTER-SPACING: 0.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ÔÕ×ÜØ ÛÐÞÕè Ñäáç ÓÙàÕ éÜ ÔéÕäØ èÕÑÙàéØÙÙß.</SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; LETTER-SPACING: 0.5pt"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; LETTER-SPACING: 0.5pt"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; LETTER-SPACING: 0.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; àÙêß ÔÙÕÝ, Ù"× ÑÛáÜÕ Ôêéá"× (28.11.07)&nbsp; </SPAN></P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; LETTER-SPACING: 0.5pt"></SPAN>&nbsp;</P> <P class=MsoNormal dir=rtl style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl; LETTER-SPACING: 0.5pt"></SPAN>&nbsp;</P> <DIV dir=rtl align=right> <TABLE class=MsoTableGrid dir=rtl style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 border=0> <TBODY> <TR> <TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; WIDTH: 142.1pt; PADDING-TOP: 0cm" vAlign=top width=189> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">é Õ ä Ø</SPAN></P></TD> <TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; WIDTH: 142.15pt; PADDING-TOP: 0cm" vAlign=top width=190> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">é Õ ä Ø</SPAN></P></TD> <TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; WIDTH: 142.15pt; PADDING-TOP: 0cm" vAlign=top width=190> <P class=Ruller4 dir=rtl><SPAN lang=HE style="FONT-SIZE: 14pt; LINE-HEIGHT: 150%; FONT-FAMILY: FrankRuehl">é Õ ä Ø</SPAN></P></TD></TR></TBODY></TABLE></DIV> <P class=MsoNormal dir=rtl><SPAN lang=HE style="FONT-SIZE: 8pt; FONT-FAMILY: David">_________________________</SPAN></P> <P class=Ruller38 dir=rtl><SPAN lang=HE style="FONT-SIZE: 8pt; FONT-FAMILY: David">ÔâÕêç ÛäÕã ÜéÙàÕÙÙ âèÙÛÔ ÕàÙáÕ×.</SPAN><SPAN dir=ltr></SPAN><SPAN lang=HE dir=ltr style="FONT-SIZE: 8pt"><SPAN dir=ltr></SPAN> </SPAN><SPAN dir=ltr style="FONT-SIZE: 8pt">&nbsp;&nbsp;<A name=FileName>05035010_T11.doc&nbsp;&nbsp; </A></SPAN><SPAN lang=HE style="FONT-SIZE: 8pt; FONT-FAMILY: David">Þä</SPAN></P> <P class=Ruller38 dir=rtl><SPAN lang=HE style="FONT-SIZE: 8pt; FONT-FAMILY: David">ÞèÛÖ ÞÙÓâ, ØÜ' 02-6593666 ; Ðêè ÐÙàØèàØ,&nbsp; </SPAN><SPAN style="FONT-SIZE: 8pt"><A href="http://www.court.gov.il/"><SPAN dir=ltr>www.court.gov.il</SPAN></A></SPAN></P> <P class=Ruller38 dir=rtl><SPAN lang=HE style="FONT-SIZE: 8pt; FONT-FAMILY: David"></SPAN>&nbsp;</P></DIV></BODY></HTML>