Jeffrey A. Glassman and Mary K. Glasman - Page 8

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          petitioners were entitled to pursuant to their interest in an oil           
          lease).                                                                     
               All other arguments raised by the parties are either                   
          irrelevant, moot, or without merit.                                         
               To reflect the foregoing,                                              
                                                  Decision will be entered            
                                            under Rule 155.                          

































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