I love having the tank flush with the wall. I had the builder beef up the wall that the tank is resting on. It's even finished with drywall, so my tank is resting on foam/plywood/drywall/studs only on the wall portion of it. No matter what you do, make sure you have access in the front. I've talked to so many people that have no access in the front and it proves to be a pain.
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