Metrocorp, Inc. - Page 26

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               We have considered all arguments of the parties and, to the            
          extent not discussed herein, find those arguments to be                     
          irrelevant or without merit.  To reflect concessions,                       
                                                  Decision will be entered            
                                             under Rule 155.                          


               Reviewed by the Court.                                                 
               WELLS, CHABOT, COHEN, SWIFT, GERBER, COLVIN, FOLEY, VASQUEZ,           
          and THORNTON, JJ., agree with this majority opinion.                        

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