Estate of Helen M. Noble, Deceased, Leslie H. Noble, Jr., and John R. Noble, Co-Personal Representatives - Page 30

                                        -30-                                          
               All arguments made by the parties have been considered and,            
          to the extent not discussed herein, are irrelevant and/or without           
          merit.  To reflect concessions,                                             

                                                  Decision will be entered            
                                             under Rule 155.                          

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