Adrian D. Troutman, Jr. - Page 10

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               In reaching all of our holdings herein, we have considered             
          all arguments made by the parties, and to the extent not                    
          mentioned above, we find them to be irrelevant or without merit.            
               To reflect the foregoing,                                              
                                             Decision will be entered                 
                                        under Rule 155.                               





































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