In argument, both the Court and counsel refer to a regulation Sec. 1.162-3.

Most of the time, however, they just say "dash-three."  It's used that way throughout.  Many sentences begin that way.  

What do I use?  It looks odd whatever way I do it.  

-3 

dash three

dash-three

dash-3

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I  would use -3.

In most circumstances, I agree.  I'll probably go with that. But it looks really odd at the beginning of a sentence.  

Oh, well, it's what they said and I think only another lawyer or judge will be reading the transcript so they will understand it.

Thanks.

I would use -3 also.

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