Edward A. Robinson III and Diana R. Robinson - Page 79




                                        - 53 -                                         
               provisions, to permit consistent application of a                       
               standard for allocation of interest.  See S. Rept. 100-                 
               445, at 36 (1988); H. Rept. 100-795, at 35 (1988).                      
               There is no indication that the change in language was                  
               intended to make any substantive change in the meaning                  
               of the statutory language.                                              
          We hold for respondent on this issue.                                        


                                              Decision will be entered                 
                                        for respondent.                                


          Reviewed by the Court.                                                       
               COHEN, WHALEN, HALPERN, BEGHE, and MARVEL, JJ., agree with              
          the majority opinion.                                                        
               GERBER, CHIECHI, and GALE, JJ., concur.                                 
               FOLEY, J., did not participate in consideration of this                 
          case.                                                                        

























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