- 15 -                                         
               We have carefully considered all arguments by respondent 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            
                                             for petitioner.                          
Page:  Previous   1   2   3   4   5   6   7   8   9   10   11   12   13   14   15   
Last modified: May 25, 2011