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The purpose of this paper is to give a counterexample of Theorem 10.4 in [Ann. of Math. 102 (1975), 223-290]. In the Harvey-Lawson paper, a global result is claimed, but only a local result is proven. This theorem has had a big impact on CR geometry for almost a quarter of a century because one can use the theory of isolated singularities to study the theory of CR manifolds and vice versa.

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