Glen L. Wittstadt, Jr. and Lynne M. Wittstadt - Page 31

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          terminating collection.  Accordingly, we shall award costs to                
          petitioners in the amount of $976.75.                                        
               To reflect the foregoing, as well as the agreed disposition             
          of petitioners' Motion for Entry of Decision,20                              


                                                   An appropriate order and            
                                              decision will be entered (1)             
                                              granting petitioners' Motion             
                                              for Costs, as amended, to the            
                                              extent indicated; and (2)                
                                              granting petitioners' Motion             
                                              for Entry of Decision, in the            
                                              amount of the agreed                     
                                              overpayment.                             

















               20   See supra note 2.                                                  




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