ÿWPC  ÕR§·›…¬cË>v[äÊ9%^“Ìb%¡ôeX}ÁÒbuÉëÓÿÁ~ÍëO„íùŽÌÕ}“ÇfâVxoü‰6gK0Û´ E“Ë]ô–åUÖæÇÕÃt0cÉùãc{A1î¤Á|Ž3¬î]ùPùy;úòs¦_Õà*æ]*4D‰z&tU¾†o.'ÍÄ(5Û§H)ðÒ4ž1DνÎþõ¡ó50IhÈc)Osj™ÅÕ!—Ó{á´[½R¶• ïÊ ãú2Ôà Ðù¿Äà±kÚCâ·j«îªù‘¯ƒמö¶£nˆëß~UàžIW“ÍClO5Ý™ØõVBé)ï!iæ1Û.IIç@a±mûš9k ›ŒnÔtaE¶NI‘N¶¸'˜Y¸/ËÛ:W"ÇÅ}1¢ŽÄ†"‹Aý4Ï6CÆd ÙxÒÿÐT·Ÿ¤;×»ƒvcš´§Ó¦·M§¹¢D¤C\¨ )lÖÆFÊ)ƒt+ÈSqáXd…pÆ‚©£dºÄùsBz§ëðKž]56Ú5Š8vXy*# LU:W %‘ 0(—b ¿n­Ëw@x4¸ÌÔÕU:ääääääääääääääääääää AQÆo 0D5 0Dy 0D½ ½ D/ B0 BM D3j ˜HP LaserJet 4SiHPPCL5MS,ü,,,,,ü0nLlÎ, øð AZ‹"Arial RegularX($¡¡- ù -«<þ6X9`("Courier NewTTXXxþ6X@ÉDQX@ 4D56D78Ó€9:;<Ó€FF&P´Ôô ÷Ý ƒ"¯"ÝÝ  ÝÔ€ X¿£XXXÔÔ€ D1X X¿£ÔÓ  Óò òÔ Ad ÔFILEDÔ€ X¿£X D1ÔÐ  ÐÌMay€28,€1999ÌÌCecil€Crowson,€Jr.ÌAppellate€Court€ClerkÔdAhÔó ó3|xF,c½¬AZ‹"Arial Regular!"#$&Cþÿ<< CÿÿƒLevel 1Level 2Level 3Level 4Level 5(3¯$¢¢Ý ƒ!ÝÝ  Ý(3¯$££Ý ƒ!ÝÝ  Ý($$””ò òÚ  Ú1Ú  Úó ó(('÷ÿ dxd düÿP Pd'''''ÿÿdxdÝ ƒ!ÝÝ  Ýñ<ñ›ñ<ñÒ€°ÒÒ„°ÒÑTR[¤ AØ'ÿ Legal3Ø' AØ'ÿ Legalÿ3Ø'TÑÑ€ÑÑ7€¿£XXdæXXdð7ÑÑ  ÑÑ  Ñò òÔ€¼&Q¼XXÔÓ  ÓñFññ<ñßr€ )<,(j 8` `€€@Eô±` 8ttxP,°ð  rßñ<ññFññFññFññFññ<ñ›ñ<ññFññFñßt€ )>.*jxúô` `€€@Eî¤` 8ttxP&Üð È tß›ñFñà@  êàIN€THE€COURT€OF€APPEALS€OF€TENNESSEEˆÌà@¦¦(êàAT€NASHVILLEó óÔ€X¿£X¼¼&QÔˆÐ Ä ÐÌÌÌÌLITTLE€SIX€CORPORATION,à 8 àà  à)Ð p À Ðà Ø àà 0 àà ˆ àà à àà 8 àà  à)Ìà Ø àPlaintiff/Appellee,à à àà 8 àà  à)Ð < Œ Ðà Ø àà 0 àà ˆ àà à àà 8 àà  à)à è àAppeal€No.Ð " r  ÐœVS›.à Ø àà 0 àà ˆ àà à àà 8 àà  à)à è à01„A„01„9806„CH„00285Ð X  Ðà Ø àà 0 àà ˆ àà à àà 8 àà  à)à è àÐ î>  ÐRUTH€JOHNSON,€COMMISSIONER€à  à)à è àDavidson€Chanceryà H! àà  # àÐ Ô$  ÐOF€REVENUE€OF€THE€STATE€OF€à  à)à è àNo.€95„2556„IIÐ º  ÐTENNESSEE,€AND€THE€à à àà 8 àà  à)Ð  ð  ÐDEPARTMENT€OF€REVENUE€OF€THEà  à)Ð †Ö  ÐSTATE€OF€TENNESSEE,à à àà 8 àà  à)Ð l¼ Ðà Ø àà 0 àà ˆ àà à àà 8 àà  à)Ìà Ø àDefendant/Appellant.à 8 àà  à)Ð 8ˆ ÐÌÌà@U U êàAPPEALED€FROM€THE€CHANCERY€COURT€OF€DAVIDSON€COUNTYˆÌà@#êàAT€NASHVILLE,€TENNESSEEˆÌÌà@N N êàTHE€HONORABLE€CAROL€L.€œMcCOY›,€CHANCELLORˆÌÌÌÌG.€MICHAEL€BURKEÌ148€Bristol€East€RoadÌBristol,€Virginia€24201ÌÌEVERETT€B.€GIBSONÌ1010€Cotton€Exchange€BuildingÌ65€Union€AvenueÌMemphis,€Tennessee€38173„0351Ìà Ø àAttorneys€for€Plaintiff/AppelleeÌÌPAUL€G.€SUMMERSÌAttorney€General€&€ReporterÌÌM.€œTY›€œPRYOR›ÌAssistant€Attorney€GeneralÌ425€Fifth€Avenue€NorthÌNashville,€Tennessee€37243Ìà Ø àAttorney€for€Defendant/Appellant€ÌÌÌÓ  ÓAFFIRMED€IN€PART;€REVERSED€IN€PART;ÌÓ˜ Óà@¿¿(êàAND€REMANDEDˆÌÌÌà Ø àà 0 àà ˆ àà à àà 8 àà  àà è àBEN€H.€CANTRELL,Ìà Ø àà 0 àà ˆ àà à àà 8 àà  àà è àPRESIDING€JUDGE,€M.S.ÌÌCONCUR:ÌKOCH,€J.ÌCAIN,€J.ÌÐ  (9x4: ÐÓÓò òÔ€„¬z„XX¿£Ôòòà@tt(êàO€P€I€N€I€O€Nóóó óÔ€X¿£X„„¬zԈР° ÐÌÓÓà Ø àÓÓà 0 àThe€trial€court€ordered€the€Department€of€Revenue€to€refund€$113,580Ïto€the€plaintiff€corporation,€holding€that€as€the€surviving€entity€in€a€corporate€merger,Ïit€was€entitled€to€use€tax€deductions€and€tax€credits€that€had€been€acquired€prior€to€theÏmerger€by€the€non„surviving€corporation.€€We€reverse€the€courtððs€order€in€regard€to€theÏloss€œcarryñ6ñ„ñ6ñover›€deductions,€and€affirm€its€order€on€the€industrial€tax€credits.ÌÌà@ÑÑ#êàò òI.€€A€Corporate€Mergeró óˆÐ  \ ÐÌà Ø àà 0 àLittle€Six€Corporation€(Little€Six)€is€a€privately„held€company,€charteredÏin€Virginia€for€the€purpose€of€mining€coal€in€that€state.€€In€1987,€the€six€shareholdersÏin€Little€Six€began€a€new€business€to€mine€and€process€silica€in€œHawkins›€County,ÏTennessee.€€They€incorporated€the€new€business€in€this€state€under€the€name€ShortÏMountain€Silica,€and€Little€Six€made€a€substantial€investment€in€heavy€equipment€toÏstart€the€operation.€€€ÌÌà Ø àà 0 àLittle€Six€financed€most€of€the€start„up€expenses€for€Short€Mountain€withÏloans€made€from€profits€generated€by€its€coal„mining€operation.€€But€as€its€coalÏreserves€dwindled,€the€owners€of€Little€Six€decided€to€wind€down€the€coal„miningÏoperation€and€to€concentrate€on€silica.€€On€December€31,€1989,€Little€Six€merged€withÏShort€Mountain€through€a€statutory€merger,€with€Little€Six€being€the€survivingÏcorporation.€€One€advantage€of€the€merger€was€that€it€enabled€Little€Six€to€wipe€$5.2Ïmillion€in€loans€off€its€books.€€ÌÌà Ø àà 0 àAfter€the€merger,€Short€Mountain€ceased€to€exist€as€a€legal€entity,Ïthough€its€operations€in€Tennessee€continued€to€use€the€same€name.€€Little€SixÏstopped€mining€coal,€and€sold€or€leased€all€its€coal€mining€equipment,€for€the€mostÏpart€to€sister€companies€owned€by€its€shareholders.€€The€last€equipment€leaseÏterminated€in€1995,€and€the€last€piece€of€equipment€was€sold€in€1996.€€Prior€to€theÐ Ô9$5: Ð1989€merger,€Short€Mountain€generated€substantial€net€operating€losses.€€The€sandÏmining€business€became€profitable€and€self„supporting€after€the€merger.€€€ÌÌà Ø àà 0 àIn€1994,€the€Department€of€Revenue€audited€Little€Sixððs€1993€franchiseÏand€excise€tax€return,€and€issued€a€deficiency€assessment€of€$53,380.€€Little€Six€paidÏthe€assessment,€and€filed€a€claim€for€a€refund,€which€was€denied.€€On€October€18,Ï1995,€Little€Six€filed€suit€in€the€Chancery€Court€for€Davidson€County€asking€for€theÏrefund€on€its€1993€taxesÌÌà Ø àà 0 àIn€1995,€the€Department€of€Revenue€audited€Little€Sixððs€1994€franchiseÏand€excise€tax€return,€and€issued€a€deficiency€assessment€of€$60,200.€€Again,€LittleÏSix€paid€the€assessment€and€filed€a€claim€for€a€refund.€€The€Commissioner€did€not€actÏon€the€1995€claim€for€refund€within€six€months€of€its€submission,€so€on€August€27,Ï1996,€Little€Six€filed€another€suit.€€The€two€suits€were€consolidated,€and€went€to€trialÏon€February€19,€1998.€€ÌÌà Ø àà 0 àAt€trial,€Little€Six€argued€that€it€was€entitled€to€the€loss€carryovers€andÏindustrial€machinery€credits€that€the€Department€of€Revenue€had€disallowed.€€TheÏChancellor€agreed,€and€ordered€the€Department€to€make€the€required€refunds.€€ThisÏappeal€followed.ÌÌà@xx"êàò òII.€€The€Loss€Carryoversó óˆÐ ð-@), ÐÌà Ø àà 0 àAt€the€outset,€we€must€note€that€there€is€no€dispute€as€to€the€facts€of€thisÏcase,€but€only€as€to€the€chancellorððs€conclusions€of€law.€€Such€conclusions€areÏreviewed€de€novo,€and€are€not€entitled€to€a€presumption€of€correctness€on€appeal.€ÏTenn.€R.€App.€Proc.€13(d).€€òòTenn.€Farmers€Mutual€œIns›.€Co.€v.€American€MutualÐ P7 26 ÐLiability€œIns›.€Co.,óó€840€S.W.2d€933€(Tenn.€App.€1992).Ð 09€48 Ѐ€€€à Ø àà 0 àThe€State€sought€to€tax€the€net€earnings€of€the€plaintiff€corporation€inÐ ° Ðaccordance€with€the€Excise€Tax€Law,€Tenn.€Code€Ann.€ðð€67„4„801,€et€seq.€€TheÏstarting€point€for€determining€net€earnings€for€purposes€of€the€excise€tax€is€federalÏtaxable€income.€€This€figure€is€then€adjusted€by€several€variables,€including,€whereÏappropriate,€the€deduction€of€net€losses€from€previous€years.€€The€portion€of€the€ActÏthat€defines€net€income,€including€the€provision€for€loss€carryovers,€is€Tenn.€CodeÏAnn.€ðð€€67„4„805€(Acts€1976,€ch.€œ537ñ:ñ,ñ:ññ7ñ€ñ7ññ8ñððñ8ññ9ñ€29ñ9ñ),›€the€current€version€of€which€reads€inÏpertinent€part:ÌÒ0 €ÒÒ„ÒÓÓà ˆ à(b)(2)€There€shall€be€subtracted€from€the€federalÏtaxable€income:ÌÌà ˆ à.€.€.ÌÌà ˆ à(C)(I)€Any€net€operating€loss€incurred€for€fiscal€yearsÏending€on€or€after€January€15,€1984,€"net€operating€loss"Ïbeing€defined€as€the€excess€of€allowable€deductions€overÏtotal€income€allocable€to€this€state€for€the€year€of€the€loss,Ïand€which€may€be€carried€over€and€allowed€in€succeeding€taxÏyears€until€fully€utilized€in€the€next€succeeding€taxable€year€orÏyears€in€which€the€taxpayer€has€net€income,€but€in€no€caseÏfor€more€than€fifteen€(15)€years€after€the€taxable€year€in€whichÏthe€net€operating€loss€occurs...ÌÌÒ€0 ÒÒ„ÒÓÓÌà Ø àà 0 àThe€Department€of€Revenue€denied€Little€Six€Corporation€the€use€of€theÏlosses€incurred€by€Short€Mountain€Silica,€relying€upon€its€Revenue€Rule€1320„6„1„¼.21(2)(d),€which€had€been€promulgated€in€1974:ÌÒ„ÒÓÓÒ0 €ÒEach€corporation€is€considered€a€separate€entity;€therefore,Ïin€the€case€of€mergers,€consolidations,€etc.€no€lossÏcarryovers€incurred€by€the€predecessor€corporation€will€beÏallowed€as€a€deduction€from€net€earnings€on€the€tax€return€ofÏthe€successor€corporation.ÌÒ€0 ÒÒ„ÒÌÓÓÌà Ø àà 0 àLittle€Six€claims€that€the€regulation€is€invalid,€because€it€enlarges€theÏscope€of€the€taxing€statute€beyond€the€mandate€of€the€legislature.€€See€òòCovingtonÐ  2ð-1 ÐPike€Toyota€v.€œCardwell›óó,€829€S.W.2d€132€(Tenn.€1992).€€However€we€believe€that€inÐ €4Ð/3 Ðcreating€the€regulation,€the€Department€had€acted€within€its€authority€ð ðto€promulgateÏrules€and€regulations€that€are€not€inconsistent€with€the€taxing€statutes.ðð€€Tenn.€CodeÏAnn.€ðð€67„1„102.€€In€particular,€we€agree€with€the€Department€that€the€legislatureððsÐ  :p59 Ðuse€of€the€singular€form€in€the€phrase€ð ðin€the€next€succeeding€year€œoñ3ñrñ3ññ4ñfñ4ñ›€years€in€whichòòÐ ° Ðthe€taxpayeróó€has€net€income,ðð€(emphasis€added)€indicates€that€it€intended€that€theÐ à Ðentity€enjoying€the€tax€benefit€flowing€from€an€operating€loss€be€the€same€one€thatÏsuffered€the€loss.ÌÌà Ø àà 0 àThe€trial€court€reached€behind€the€corporate€structure€that€Little€SixÏchose€to€create,€and€explicitly€adopted€the€ð ðcontinuity€of€business€enterpriseðð€test,€inÏorder€to€find€that€Little€Six€was€entitled€to€offset€its€profits€by€Sand€Mountainððs€losses.€ÏThat€test,€first€described€in€òòLisbon€Shops€v.€œKoehler›óó,€353€U.S.€382€(1957),€allows€theÐ ° Ðloss„carryover€deduction,€regardless€of€corporate€re„organization,€if€substantially€theÏsame€business€is€responsible€for€both€the€losses€and€the€profits€that€it€seeks€to€offset.€ÏÌà Ø àà 0 àHowever,€rulings€of€the€federal€courts€in€regard€to€€federal€tax€laws€areÏnot€binding€on€Tennessee€courts€when€they€are€called€upon€to€interpret€TennesseeÏtax€laws.€€€See€òòœTidwell›€v.€œBerke›óó,€532€S.W.2d€254€(Tenn.€1975).€€Some€state€courtsÐ ð@ Ðhave€adopted€the€continuity€of€business€test,€but€to€the€best€of€our€knowledge€it€hasÏnever€before€been€followed€in€this€state,€and€there€is€no€evidence€that€the€legislatureÏintended€its€adoption€when€it€enacted€the€Excise€Tax€Law.€€Revenue€Rule€1320„6„1„¼.21(2)(d)€was€in€effect€prior€to€the€enactment€of€Tenn.€Code€Ann.€ðð€67„4„805.€€If€theÏlegislature€objected€to€the€rule,€it€could€have€easily€drafted€the€statute€in€such€a€wayÏas€to€render€it€inoperative,€but€it€did€not€do€so.ÌÌà Ø àà 0 àThe€Chancellor€additionally€relies€upon€the€statutes€dealing€withÏcorporate€mergers,€specifically€Tenn.€Code€Ann.€ðð€48„21„108,€which€states€that€theÏproperty€and€the€liabilities€of€each€party€to€a€merger€are€vested€in€the€survivingÏcorporation.€€However,€putting€aside€for€the€moment€the€question€œñ5ñof€ñ5ñwhether›€priorÏlosses€are€considered€to€be€ð ðpropertyðð€under€that€statute,€we€must€note€that€theÏpurposes€of€the€franchise€and€excise€tax€statutes€are€distinct€from€those€of€theÏcorporate€merger€statutes,€and€they€should€not€be€interpreted€in€pari€materia.€€SeeÐ 09€48 ÐòòœParkridge›€Hospital€v.€Woodsóó,€561€S.W.2d€754€(Tenn.€1978)òò.€€Richardððs€Auto€City€v.Ð ° ÐDirector,€Division€of€Taxationóó,€659€A.œ2d›€1360€(N.J.€1995).Ð à ÐÌà Ø àà 0 àWe€acknowledge€that€if€the€situation€had€been€reversed,€that€is,€if€SandÏMountain€had€absorbed€Little€Six€rather€than€the€other€way€around,€then€there€is€noÏdoubt€that€Sand€Mountain€would€have€been€entitled€to€the€deduction.€€But€we€do€notÏagree€with€the€argument€that€Little€Six€is€thus€being€penalized€because€of€a€relativelyÏminor€technical€distinction.€€The€shareholders€of€Little€Six€chose€to€merge€it€with€SandÏMountain,€and€to€terminate€Sand€Mountainððs€corporate€existence.€€No€doubt€they€hadÏsound€business€reasons€for€wanting€to€structure€the€merger€as€they€did.€€But€we€areÏnot€obligated€to€interpret€Tennesseeððs€tax€laws€in€such€a€way€as€to€minimize€theirÏimpact€on€corporations€that€choose€to€do€business€in€this€state.€€Rather,€it€is€forÏcorporations€to€conform€their€decisions€to€the€tax€code€to€the€extent€that€they€wantÏthat€code€to€work€for€their€benefit.€€ÌÌà@hhêàò òIII.€€The€Industrial€Machinery€Creditó óˆÐ Ð  ÐÌà Ø àà 0 àTennessee€offers€tax€credits€for€the€purchase€of€industrial€machineryÏthat€is€located€and€used€in€this€state.€€In€an€argument€that€follows€its€reasoning€on€theÏquestion€of€loss€carryovers,€the€Department€contends€that€we€should€deny€thoseÏcredits€to€Little€Six,€because€Short€Mountain€was€the€original€purchaser€of€theÏequipment€in€question.€€ÌÌà Ø àTenn.€Code€Ann.€ðð€€67„4„808€reads€in€pertinent€part:ÌÒ0 €ÒÒ„ÒÓÓà ˆ à(4)(A)€On€each€excise€tax€return,€a€credit€shall€beÏallowed€for€a€percentage€of€the€purchase€price€of€industrialÏmachinery€purchased€during€the€tax€period€covered€by€theÏreturn€and€located€in€Tennessee€.€.€.€.€ÌÌà ˆ à.€.€.ÌÌà ˆ à(C)€Any€unused€credit€incurred€for€fiscal€years€endingÏon€or€after€March€15,€1982,€may€be€carried€forward€in€any€taxÏperiod€for€fifteen€(15)€years€or€until€such€credit€is€taken.Ð  :p59 ЇÌÒ€0 ÒÒ„ÒÌÓÓà Ø àà 0 àWe€do€not€believe€that€the€statute€contains€any€language€from€which€weÏcan€infer€an€intent€to€limit€the€use€of€the€credit€to€the€entity€that€was€the€originalÏpurchaser.€€Nor€has€the€Department€promulgated€a€rule€for€the€industrial€tax€creditsÏanalogous€to€its€Revenue€Rule€1320„6„1„.21(2)(d).€€We€therefore€conclude€that€LittleÏSix€is€entitled€to€the€industrial€machinery€tax€credits.€€€ÌÌà@oo-êàò òIV.ó óˆÐ Ð  ÐÌœà Ø à›à 0 àThe€judgment€of€the€trial€court€is€reversed€in€part€and€affirmed€in€part.€ÏRemand€this€cause€to€the€Chancery€Court€of€Davidson€County€for€further€proceedingsÏconsistent€with€this€opinion.€€Tax€the€costs€on€appeal€equally€between€the€appelleeÏand€the€appellant.ÌÌÓÓà Ø àà 0 àà ˆ àà à àà 8 àà  àà è à____________________________Ìà Ø àà 0 àà ˆ àà à àà 8 àà  àà è àBEN€H.€CANTRELL,€Ìà Ø àà 0 àà ˆ àà à àà 8 àà  àà è àPRESIDING€JUDGE,€M.S.ÌÌCONCUR:ÌÌÌÌ_____________________________ÌWILLIAM€C.€KOCH,€JR.,€JUDGEÌÌÌÌ_____________________________ÌWILLIAM€B.€CAIN,€JUDGEÌÌœñ1ñÑ  Ññ1ñÔ€¼WǼXXIGÔò ò›Ð  ð-@), Ðñ2ñÑ  Ññ2ñà@êê.êàœñ;ñIN€THE€COURT€OF€APPEALS€OF€TENNESSEEˆÌà@™™(êàAT€NASHVILLEñ;ñó óñ;ñÔ€XIGX¼¼WÇÔˆÐ Æ ÐÌÌÌLITTLE€SIX€CORPORATION,à 8 àà  à)Ð ¬ ü Ðà Ø àà 0 àà ˆ àà à àà 8 àà  à)Ìà Ø àPlaintiff/Appellee,à à àà 8 àà  à)Ð Œ Ü Ðà Ø àà 0 àà ˆ àà à àà 8 àà  à)à è àAppeal€No.Ð | Ì ÐœVS›.à Ø àà 0 àà ˆ àà à àà 8 àà  à)à è à01„A„01„9806„CH„00285Ð l ¼  Ðà Ø àà 0 àà ˆ àà à àà 8 àà  à)à è àÐ \¬  ÐRUTH€JOHNSON,€COMMISSIONER€à  à)à è àDavidson€Chanceryà H! àà  # àÐ Lœ  ÐOF€REVENUE€OF€THE€STATE€OF€à  à)à è àNo.€95„2556„IIÐ <Œ  ÐTENNESSEE,€AND€THE€à à àà 8 àà  à)Ð ,|  ÐDEPARTMENT€OF€REVENUE€OF€THEà  à)à è àAffirmed€in€Part;Ð l  ÐSTATE€OF€TENNESSEE,à à àà 8 àà  à)à è àReversed€in€Part;Ð  \ Ðà Ø àà 0 àà ˆ àà à àà 8 àà  à)à è àand€RemandedÐ üL Ðà Ø àDefendant/Appellant.à 8 àà  à)Ð ì< ÐÌÔ€¼WǼXXIGÔò òòòà@uu'êàJ€U€D€G€M€E€N€Tóóó óˆÐ Ì ÐÌÓÓÔ€XIGX¼¼WÇÔà Ø àà 0 àThis€cause€came€on€to€be€heard€upon€the€record€on€appeal€from€theÐ øH ÐChancery€Court€of€Davidson€County,€briefs€and€argument€of€counsel;€uponÏconsideration€whereof,€this€Court€is€of€the€opinion€that€the€decree€of€the€ChancellorÏshould€be€affirmed€as€to€the€industrial€machinery€tax€credits€and€reversed€as€to€theÏloss€carryovers.€Ìà Ø àà 0 àIn€accordance€with€the€opinion€of€the€Court€filed€herein,€it€is,€therefore,Ïordered€and€decreed€by€this€Court€that€the€decree€is€affirmed€in€part€and€reversed€inÏpart.€€The€cause€is€remanded€to€the€Chancery€Court€of€Davidson€County€for€anyÏfurther€proceedings€necessary€and€for€the€collection€of€the€costs€accrued€below.Ìà Ø àà 0 àCosts€of€this€appeal€are€taxed€equally€against€Little€Six€Corporation€andÏthe€State€of€Tennessee,€for€which€execution€may€issue€if€necessary.ÌÓÓÌÌà Ø àà 0 àà ˆ àà à àà 8 à______________________________________Ìà Ø àà 0 àà ˆ àà à àà 8 àBEN€H.€CANTRELL,€PRESIDING€JUDGE,€M.S.ÌÌÌà Ø àà 0 àà ˆ àà à àà 8 à______________________________________Ìà Ø àà 0 àà ˆ àà à àà 8 àWILLIAM€C.€KOCH,€JR.,€JUDGE€ÌÌÌà Ø àà 0 àà ˆ àà à àà 8 à______________________________________Ìà Ø àà 0 àà ˆ àà à àà 8 àWILLIAM€B.€CAIN,€JUDGE€ñ;ñ›