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          parties to calculate interest before submitting their                       
          computations under Rule 155.  Resolution of especially complex              
          cases where interest netting applies will become even harder to             
          manage with any kind of reasonable speed.  Parties now engaged in           
          Rule 155 computations will have to be very careful that today’s             
          opinion is reflected in their documents.  And we can expect                 
          litigants who have already settled their cases in the last 120              
          days (for Rule 260 motions) and the last year (for Rule 261                 
          motions) to return to us seeking the same windfall that the Smith           
          Estate gathers up today.                                                    
               Because there is no reason to let this happen, I                       
          respectfully dissent.                                                       
               HAINES, GOEKE, WHERRY, and KROUPA, JJ., agree with this                
          dissenting opinion.                                                         
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