Albert R. Cujas, Jr., & Susan W. Cujas - Page 10

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            instituted primarily for delay.  We conclude that such a penalty                             
            is inappropriate in the present case and deny respondent's                                   
            motion.                                                                                      
                  All other arguments made by the parties are either                                     
            irrelevant or without merit.                                                                 
                  To reflect the foregoing,                                                              

                                                       An order denying respondent's                     
                                                 motion for a penalty will be                            
                                                 issued, and decision will be                            
                                                 entered under Rule 155.                                 



























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