Estate of Algerine Allen Smith, Deceased, James Allen Smith, Executor - Page 29

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          to the $238,847.24 overpayment.  Accordingly, we shall grant the            
          estate’s motion.                                                            
                                             An appropriate order granting            
                                        the estate’s motion for proceeding            
                                        to enforce overpayment                        
                                        determination will be entered.                
               Reviewed by the Court.                                                 
               COHEN, SWIFT, WELLS, HALPERN, CHIECHI, and VASQUEZ, JJ.,               
          agree with this majority opinion.                                           
               FOLEY and MARVEL, JJ., concur in result only.                          






























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