Michael T. Hawkins and Janine M. Hansen - Page 20

                                        - 20 -                                        
               We have considered all of petitioners’ arguments and                   
          contentions, and, to the extent not discussed above, conclude               
          they are irrelevant and/or without merit.                                   
               To reflect the foregoing,                                              
                                                  An Appropriate Order and            
                                             Decision Will Be Entered.                




































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