Glen L. Wittstadt, Jr. and Lynne M. Wittstadt - Page 13

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               H. The Trial                                                            
               On April 26, 1995, the present case was called for trial in             
          Baltimore, Maryland.  At that time the Court filed the parties'              
          stipulation of facts, which included some 16 exhibits.  The Court            
          also filed the parties' trial memoranda.  Petitioners' trial                 
          memorandum estimated trial time at 6 hours and stated that                   
          petitioners expected to call 3 witnesses, including a                        
          representative of the Maryland State Retirement Agency.                      
               As it turned out, the trial of this case lasted less than 2             
          hours, and the only witness who was called to testify was                    
          petitioner, who was examined and cross-examined.                             
               A principal thrust, if not the principal thrust, of                     
          petitioners' presentation at trial (and on brief) was that the               
          Transfer Refund was not made pursuant to Maryland State law                  
          (because the Transfer Refund would have been invalid if made                 
          pursuant to Maryland State law), but rather was made pursuant to             
          an administrative policy of the Maryland State Retirement Agency,            
          which administrative policy required petitioner to retire in                 
          order to receive the Transfer Refund.9                                       


               9    Thus, on brief, petitioners argued as follows:                     
                    Petitioner's election to receive a [Transfer                       
               Refund] was an election made pursuant to the retirement                 
               policy legally established by the Board and was not                     
               made pursuant to the statutory transfer option in [Md.                  
               Ann. Code, art. 73B] Section 83(8).  In order to elect                  
               the retirement option as established by the Board's                     
               policy it was necessary for Petitioner Glenn L.                         
                                                              (continued...)           




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