Estate of Arthur G. Scanlan, Deceased, Ruth B. Scanlan, Administratrix - Page 21

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                We have considered all arguments made by the parties.  To                    
          the extent that we have not discussed any of their arguments, we                   
          have found them to be without merit.                                               
                To reflect the foregoing,                                                    
                                                      An appropriate order will              
                                           be issued denying petitioner's                    
                                           motion to exclude the disputed                    
                                           evidence and decision will be                     
                                           entered under Rule 155.                           

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