Perry Westcott - Page 15

                                        - 15 -                                        
               We have considered all of the contentions and arguments of             
          the parties that are not discussed herein, and we find them to be           
          without merit, irrelevant, and/or moot.                                     
               To reflect the foregoing,                                              

                                             Decision will be entered for             
                                        respondent.                                   


































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