William G. and Debra C. Kellen - Page 31

                                       - 31 -                                         
              To reflect our disposition of the disputed issues, as well              
         as the parties’ concessions, see supra note 1,                               


                                                 Decision will be entered             
                                            for petitioner Debra C. Kellen            
                                            and for respondent as to                  
                                            petitioner William G. Kellen.             

Page:  Previous  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31