Thomas P. and Ermina A. Krukowski - Page 18

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          this case and, to the extent not discussed above, find those                  
          arguments to be without merit or irrelevant.  To reflect the                  
          foregoing,                                                                    
                                              An appropriate order will be              
                                         issued, and decision will be                   
                                         entered for respondent.                        


               Reviewed by the Court.                                                   
               COHEN, WELLS, RUWE, COLVIN, CHIECHI, FOLEY, VASQUEZ, and                 
          THORNTON, JJ., agree with this majority opinion.                              

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