Okay, c'mon, what the heck is a closing image tag, and why would you want to use it? I'm assuming you mean </img> but I'm damned if I know what context would require you to do <img src="someimage.jpg">Some content</img>, and what it would achieve if you did that...?
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<img border="0">
<xsl:attribute name="src">
<xsl:value-of select="./location" />
</xsl:attribute>
</img>
With the very cool </img> tag in there at the end.
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