Edward L. Walter and Jamie K. Walter - Page 18

                                        -18-                                          
          canceled his sell order, he chose to hold his Primus stock and to           
          bear the risk of a decline in its value.                                    
               We hold for respondent.  We have considered all arguments              
          made by petitioners for a contrary holding and found those                  
          arguments not discussed herein to be without merit.  To reflect             
          the foregoing,                                                              
                                                  Decision will be entered            
                                             under Rule 155.                          
































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