Estate of Leon Amiel, Deceased, Leon L. Amiel, Administrator, c.t.a. - Page 14

                                        -14-                                          
          We find each of them unpersuasive.                                          
               To reflect the settlement of the parties and the foregoing,            


                                                  Decision will be entered            
                                             under Rule 155.                          

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Last modified: May 25, 2011