Donald R. Cooley and Cathy A. Cooley - Page 28

                                        - 28 -                                        
              To reflect the foregoing,                                               

                                             Decision will be entered                 
                                        for respondent in docket No.                  
                                        7464-00.                                      
                                             An appropriate order will                
                                        be issued in docket No. 9452-00L.             

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