Mark Spitz - Page 22

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               In reaching these holdings, the Court has considered all               
          arguments made and, to the extent not mentioned, concludes that             
          they are moot, irrelevant, or without merit.                                
               To reflect the foregoing and the concessions of the parties,           

                                                  Decision will be entered            
                                             under Rule 155.                          


































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Last modified: May 25, 2011