Janet A. Phillips - Page 12




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          proceedings instituted or maintained primarily for delay or for             
          any proceedings which are frivolous or groundless.                          
               The Court has considered all of petitioner’s contentions,              
          arguments, requests, and statements.  To the extent not discussed           
          herein, we conclude that they are meritless, moot, or irrelevant.           
               To reflect the foregoing and concessions made by the                   
          parties,                                                                    


                                                  Decision will be entered            
                                             under Rule 155.                          






























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Last modified: March 27, 2008