Norwest Corporation and Subsidiaries, Successor in Interest to Davenport Bank and Trust Company and Subsidiaries - Page 23

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          arguments by petitioner for a contrary holding, and, to the                 
          extent not discussed above, find them to be irrelevant or without           
          merit.  To reflect the foregoing,                                           
                                                  Decision will be entered            
                                             under Rule 155.                          

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