Edward W. and Edith M. Arnold - Page 19




                                        -19-                                          
         they return to the Court and proceed in a similar fashion in the             
         future.                                                                      
              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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