Estate of Eldon L. Auker, Deceased, Kimberlee J. Auker, Independent Personal Representative - Page 64

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             In reaching our conclusions, we have considered all arguments            
        made by the parties, and, to the extent not addressed above, find             
        them to be irrelevant or without merit.  To reflect the foregoing,            
                                                  Decision will be entered            
                                             under Rule 155.                          

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