Ronald B. and Annette C. Talmage - Page 89




                                       - 89 -                                         
              The Court, in reaching its holding, has considered all                  
         arguments made and concludes that any arguments not mentioned                
         above are moot, irrelevant, or without merit.                                
              To reflect the foregoing,                                               

                                            Decision will be entered                  
                                       under Rule 155.                                



































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