WPC0 -#(O=q3nyu_/'*ZHn!W'( kwn 0ɻ /셜s 7va%P`}6 ?YJw865fp ]W[Hg(k76Eep˔qk=*.ຘV9^*srVEZֺI_BtF9 I r"KhǮֺa>-sxaBqgDYl}'ޘS|k ;/'(}䰐ЍE;mvC}صx<_L T#R7R,'uo+e)ve𚅍a[fC5&vn.5CZz r\[͟vl5+p@z{)N]qlK!zM@2aKKė6G" K.)²qPE*5=JG۠~%`# @UNK % 0(w@4  UN* x  0P" @Lr om b+:3mU:ppppppppppppppp AQ 0D 0D D/I Bx B D3 0D A) D? BGHP LaserJet 4SiHPPCL5MS,,,,,,0nLl(9 Z 6Times New Roman RegularX($ \]^ _D`DaUbDcdӀnu[%3|xn(hH  Z 6Times New Roman Regular  /Q+ d  q] ;+'h 0  ` { gEx@8[ xx@8q((3/Q$ !   d  C:\OFFICE\WPWIN\GRAPHICS\DRAFT.WPGWPCD%&1D%&1''3XXXX,,51.+3 `! ''i((S)c))"G*"G*))|)|)|)-). )(k(<(y'&[%{%U %<I%&|&''j'\'3'3'T'T''13N `"0(0(''r&%%+&\O&=&9&6'b{''<](x(0(0(13 `#T#+T#+T#+'H+'H+'H+t+t+O+O+O+-++*\*U`*\ *\ *B$*B$**<*I*n*n***e)e)e))))Q)5)4)g((:(:(R(R(R((()))))*=*****I+I+ `$ c, c, h, i, u, ^, H, ;, $,s ,^ ,I ,0 , D, D, , ,H -H -H -1 -$--,-,Y,l+6+++*5*5*?*?*Te++ ,/k,,a,F,,+5O++*[*|)))) J*p * + x+ k+; ~+ + + , c, c,13N `%e +e + + + \+t #+M * *[*r?*Cl**)*+++ &, &,13J `& 50 50 0 / /U // F/! . . G.\ .\ .v -v -B -1 -w-w- e- e- e- N- N- N-k -k -k - - - k- k- k-\ - , [, [,R ,R , - - - - -} .} .( e.( e.( e.v .v .v . $/ $/ $/ 5/ 5/ L/ L/ L/h .P . . . . .` .k 8/ / / / / /( /( / / / / 0 0 50 50 `'/// / / / k/ J/t +/O /1 / . . / ,/ U/j u/j u/ 0 0 a0> 0 0 0 1 1z 1z 1z 1 0 0 50q h0` }0, 0 c0 F0 / / / / s/ c/ +/ +/ / / / / / ;/ O/< |/< |/ . .P m.P m.P m. .. W.{ . #/ U///- - 0#Xd#   ""  X9XXXrXX9   Ad FILEDX9Xr  December4,1998CecilW.CrowsonAppellateCourtClerkdAh ,cAZ"Arial Regular!"T$&C<< CLevel 1Level 2Level 3Level 4Level 5(3$ !  ($$   1  ((' dxd dP Pd'''''dxd(3$ !  T^y  <<= 8C____3 TripledxdCTriple 1+| d d d !  NXX'XDXX'TR[A' Legal3'A' Legal3'Tc c  5ndr )<,(j 8` `@E` 8ttxP,  rdnnnGEHLCORPORATION, D )    0      D )nt )>.*jxg` `@E[` 8ttxP tߛn Plaintiff/Appellant, D )   @ AppealNo.     0      D )   @ 01A019803CH00165 0 v.  0      D ) @   0      D )   @ DavidsonChancery  P RUTHE.JOHNSON,   D )   @ No.953343III  ` CommissionerofRevenueforthe D )  p StateofTennessee,   D ) 0    0      D ) Defendant/Appellee. D )   P    COURTOFAPPEALSOFTENNESSEEAPPEALFROMTHEDAVIDSONCOUNTYCHANCERYCOURTATNASHVILLE,TENNESSEETHEHONORABLEELLENHOBBSLYLE,CHANCELLOR  ̜WILLIAMH.D.FONES,JR.JANISWILDKESSERBaker,Donelson,Bearman&Caldwell2000FirstTennesseeBuildingMemphis,Tennessee38103 ATTORNEYSFORPLAINTIFF/APPELLANT̜JOHNKNOXWALKUPAttorneyGeneral&ReporterSTACYE.GIBSON425FifthAvenueNorthCordellHul\lBuilding,SecondFloorNashville,Tennessee372430489\ ATTORNEY]S]]]FORDEFENDANT/APPELL^EE^̜_̛̛̛_aa  AFFIRMEDANDREMANDED̜bb_57feXXdXXd7  _bb  ``_57feXXdXXd7  _^57feXXdXXd7  ^``_57feXXdXXd7  _^57feXXdXXd7  ^``_57feXXdXXd7  _^57feXXdXXd7  ^`57feXXdXXd7  `^57feXXdXXd7  ^`57feXXdXXd7  `^57feXXdXXd7  ^`57feXXdXXd7  `^57feXXdXXd7  ^d576^XXdXXd7  5#Xd#    d`57feXXdXXd7  `^57feXXdXXd7  ^d576^XXdXXd7  db57feXXdXXd7  b`57feXXdXXd7  `^57feXXdXXd7  ^WILLIAMB.CAIN,JUDGE h;67w 576^XXdXXd7  d57fmXXdXXd7  d^57feXXdXXd7  ^  NOPINION     NGehlCorporationfiledsuitintheChanceryCourtofDavidsonCountyto p contestanassessmentbytheCommissionerofRevenueofthe"AmusementTax"imposedbyTennesseeCodeAnnotatedsection676212(a)(2).  GehlreceivedanoticeofassessmentdatedJuly20,1995notifyingitthatithadbeenassessedforsalesandusetaxesfortheperiodDecember,1990throughSeptember,1994.GehlchosenottopaythisassessmentandfiledsuitpursuanttoTennesseeCodeAnnotatedsection6711801requestingthecourttosetasidetheassessment.Atissueisanassessmentfortaxintheamountof$361,795.00,togetherwithpenaltyandinteresttotaling$557,231.00asofJuly20,1995. NTheGehlCorporationengagesintwomajoractivitiesinTennessee.In H additiontopromotingandorganizingtoursforseveralCountryMusicstars,TheGehlCorporationenteredintocontractswiththeMemphisFirefightersAssociation,NashvilleFirefightersAssociationandClarksvilleProfessionalFirefighters,regardingbenefitconcerts.Therecordrevealsthatthecontractsexecutedbytherepresentativesofthethreefirefightersassociations(denominatedintheagreementsas COMMITTEE)andGehl(denominatedintheagreementsas SHOW)aresubstantiallysimilar. TheassociationsandGehl,inanattempttoraisemoneyfortheassociationandtoearnaprofitforGehl,arrangedtoputonanumberofbenefitconcertsonbehalfoftheassociation.Asanexample,thecontractwiththeMemphisFirefightersAssociationstatesinpertinentpart:8 2. 0 TheCOMMITTEEherebygrantsandextendstotheSHOW /+4 theuseofitsgoodname,goodwillandcooperationtostimulatethesaleofticketsandadvertisinganditscompletecooperationinpresentingsix(6)fundraisingevents,....  ! ! 8 3. 0 TheSHOWagreestoprovideacampaignmanagerwhoshall 4509 directacampaignforthesaleofadmissionticketsandadvertisementsinconnectionwiththeabovementionedattraction.Allsaleswork,inconnectionherewith,shallbedonebysalesmanagerand/orhisemployeesandshallbedonebyletter,personal 94= contactortelephone.985> ! ! Ї8 4. 0 Saidcampaignmanagershallreceivefortypercent(40%)  (gross)ofthemoniesderivedfromhissalesand/orthesalesofhisemployees.Saidpercentageshallbepaidtothecampaignmanagerweekly,butshallonlybepaidonmoniescollectedanddepositedwiththeCOMMITTEE.Saidpercentageshallbecompensationinfullforhisservicesandtheservicesofeveryoneemployedbythecampaignmanager.  ! !   ...L8 5. 0 Campaignmanagershallassume,infull,thatportionofthe 0  campaignoperatingcostswhichspecificallyincludesthefollowingitems:Officepersonnel,salespersonnelanddeliverypersonnel.  ! ! 8  0 a)AllmoniescollectedfromanysourcewhatsoeverunderthetermsofthisAgreementshallbemadepayabletotheCOMMITTEE,andshallbemailedordeliveredeachweekduringthecontinuanceofthisAgreementtothedulyappointedofficeroftheCOMMITTEE.  ! ! 8  0 b)AllmoniescollectedaretobedepositedinaspecialcheckingaccountinabankofCOMMITTEEschoice.Itwillbenecessarytohavetwo(2)signaturesonallchecksdisbursed,onefromtheCOMMITTEEandonerepresentingtheSHOW.  ! ! 8 6. 0 Allcostsincurredinconnectionwiththefulfillmentofthe  p termsofthisAgreementshallbepaidoutofthemoniesgrossedandsaidcostsshallbepaidinfull,priortothedivisionofprofitsaccordingtothetermshereinstated.Saidcostsshallconsistofthefollowing:  ! ! 8   ! ! 8  0 a)Thecostoftheattractionshallbeactual.  ! ! 8  0 b)Additionalexpensesshallbe:Officerental,telephoneservice,liabilityinsurance,printing,rentalcostsofthetheatre[sic]orauditorium,postage,andanyothercostsdirectlyrelatedtoandincurredunderthetermsofthisagreement.  ! !   ...#8 7. 0 Afterallcosts,asoutlinedabove,havebeenpaidandafter -`(& salestaxeshavebeenpaid,theamountremainingshallbethenetprofitandshallbedividedasfollows:  ! ! 8  0 a)TheCOMMITTEEshallreceivethefirstTwentyThousandDollars($20,000.00)ofthenetprofitperevent,andtheSHOWshallreceivethenext($20,000.00)ofthenetprofit,perevent.  ! ! 8  0 b)Alladditionalmoniesshallbedividedequallyfiftypercent(50%)[to]theCOMMITTEEandfiftypercent(50%)totheSHOW.  ! !   ...v&Ӏ8 9. 0 Shouldadeficitoccurasaresultofthisagreement,SHOW 9 52 agreestoassumeallresponsibilityforthepaymentofallliabilitiesincurredandCOMMITTEEshallinnowaywhatsoeverbeliableforsame.  ! ! Gehlwouldappointthecampaignmanager,whosejobitwastosolicit,primarilybyphone,thepurchaseofticketsforthecharityeventspresentedonbehalfoftheassociations. Intheactionbelowchallengingthatassessment,bothGehlCorporationandtheCommissionerfiledmotionsforsummaryjudgment.GehlCorporationcomestoustoreviewChancellorLylesordergrantingsummaryjudgmentfortheCommissioneranddenyingGehlCorp.scrossmotion.Ourstandardofreviewinthiscaseisaccordinglydenovowithnopresumptionofthecorrectnessofthetrialcourtaction. Cowdenv.SovranBank/CentralSouth ,816S.W.2d741,744 X (Tenn.1991)and Hembreev.State ,925S.W.2d513,515(Tenn.1996). C  GehlCorp.urgesthefollowingissuesonappeal:8 1. 0 WhetherthetrialcourterredindenyingGehlsMotionfor  SummaryJudgmentbyfindingthatGehlwasataxpayerandnotanagentofthefirefighters.  ! ! 8 2. 0 Whetherthetrialcourterredbyfindingthattheproceedsof "N# theticketsalestoconcertspresentedpursuanttoagreementswithnonprofitlabororganizationswerenotexemptfromtheamusementtaxpursuanttoT.C.A.676330(a)(7)and/or(16).  ! ! 8 3. 0 Whetherthetrialcourterredbyfindingthattheproceedsof N(#( theticketsalesweretaxableadmissions.  ! !  I.Agency  -c(-  GehlsfirsttwoissueshingeonthemainquestionofwhetherornotGehlCorp.wasanagentofthecharitablefirefighterorganizations.IfGehlwasindeedactingasanagent,thentheentityconductingtheticketsaleswasactuallytheNashville,MemphisandClarksvilleFirefightersAssociationsrespectively.Inaddition,ifGehlwasactingunderthedirectionoftheseassociationsinproducing,promotingandcontrollingtheseconcerts,thenthecharitableorganizationsaretheprincipals.Inanyevent,shouldagencyexist,thennotaxisowedontheproceedsfromtheseticketsales. 9 5= Ї Twouniversalrulesofagencyappearwithregularityinthecasesofourjurisdiction.Thefirstrecognizestheelementofbenefittotheprincipaloftheagencyrelationship.Inanagencyrelationship,theagentcarriesonabusinessforthebenefitofitsprincipal. Seee.g.Nidifferv.ClinchfieldR.Co. ,600S.W.2d x  242,245(Tenn.App.1980); JackDanielDistillery,LemMotlowProp.v.  c Jackson ,740S.W.2d413,416(Tenn.1987).Thesecondrule,andthemost    significantruleforthecaseatbar,isstatedmostsuccinctlybyJudgeFranks,writingfortheEasternSectionin Nidiffer : 1  8 ...[T]heprincipaltestofagencyiswhethertheprincipalhastherighttocontroltheconductoftheagentwithrespecttomattersentrustedtotheagent.Itissaidthisrightofcontrolistheprimaryortheessentialtestofanagencyrelationshipwithoutwhichnoagencyexists.2AC.J.S.Agency6,at560through561.Accord:3 T Am.Jur.2d,Agency,2.d ! !   Nidifferv.ClinchfieldR.Co. ,600S.W.2d242,245(Tenn.App.1980)   Therecordrevealsnosuchrightofcontrolonthepartofthefirefightersassociations.Withregardtothesalesoftickets,Gehlwasinchargeoftheselectionofacampaignmanager.WefindthedepositionsofFirefighterDannyToddandFireCaptainBillieHallenlighteningastothesupposedrightoftheassociationstocontrolGehlsfundraisingactivities.FirefighterToddrepresentstheMemphisFirefightersAssociation;CaptainHallrepresentstheNashvilleFirefightersAssociation.Withregardtothecampaignmanager,FirefighterToddstatedinhisdepositionasfollows:8 Q. 0 Haveyouhadinvolvementinthehiringorfiringofcampaign *N&- managers?  ! ! 8 A. 0 Iguessdefinitionofinvolvement,buthaddiscussionsabout ..~)0 differentmanagersovertheyearsand,youknow,whowascomingormoreimportantlywhenitwastimetomakeachangeinShowFundmanagersIvehadsomediscussionsandinputintowhenachangewasmadewiththesupervisorsandtheotheremployeesoftheownersoftheGehlGroup.  ! ! CaptainHallhadthistosayregardingtheselectionofacampaignmanager:8 Q. 0 AndwhodidyouworkwithfromTheGehlCorporation?739 ! ! 8 A. 0 Therehavebeenseveralindividualsovertheyears.Ive 9.5; workedwithFrankStevens.IveworkeddirectlywithJoeGehlattimes.Onetimeitwasagentleman,ForrestFerguson.Thegentlemanthatstherenow,Iveworkedbrieflywith.IthinkhisnameisTom,ifImnotmistaken.  ! !   ...  8 Q. 0 ...Theindividualsyoumentionedjustaminuteago,werethey  p thecampaignmanagershiredbyGehl,orweretheyotherindividuals?  ! ! 8 A. 0 Ofcourse,Gehlownsthebusiness.FrankStevensisapartner `  orsomethinginthebusiness.Hesnotacampaignmanager.ForrestFergusonwasthecampaignmanager,andTomisthecampaignmanagerthatrunstheshowfundoffice.  ! ! 8 Q. 0 Dotheygenerallyhireaseparatecampaignmanagerevery  year?Howdoesthatwork?Howoftendoesthatchange?  ! !  8 A. 0 Probably,itsbeenmorestablenowthanithasinthepast.At 0 onetime,itwasnotverystable.Weweremoreorlessdesignated,forsomereasonIhavenoreasontobeatrainerformanagersorwhatever.Thatcausedusvariousproblems,andwetoldthemthatwedidntlikethatarrangement,thatwewantedsomeonethatwecouldhavearelationshipwith,youknow,thatweknewonadayinanddayoutbasis.  ! ! 8 Q. 0 LetmemakesureIunderstand.Youweregettingseveral `! differentmanagersbecauseyouwerekindofatrainingground;apersonwouldlearninNashvilleandthenmoveon?  ! ! ̀8 A. 0 Right.Ifitwasagoodmanagerconsequentlyweknewhe %  wasgoingtomoveonwhetherhewasgood,bad,orinbetween.Wedidntlikethatparticularrelationship.  ! ! 8 Q. 0 YousaidyouexpressedthattoGehl?)0%# ! !  A. 0 TheGehlGroup,yes,maam. ,P'%  Q. 0 Didtheychangetheirpolicyonthat?  .p)' 8 A. 0 Yes,maam.Ithinkprobablysincethenweveprobablyhad @0+) twomanagers,maybeaninterimmanagerbetweenoneortheotherbutbasicallytwomanagers.  ! ! 8 Q. 0 Arethefirefightersinvolvedatallinchoosingamanager?4/- ! ! 8 A. 0 Wehaveapproval,youknow.Ifitissomeonethat,forsome 61/ reason,wejustdidntgetalongwithgeehawwithorwhatever,theywouldhavetogo.  ! !  9 52  Thetestimonyofthesewitnessestakenasawholefailstoestsablishanyrightofcontrolonthepartofthefirefightersassociations.Thesecampaignmanagers,chosenbyGehlsubjecttotheapprovalfromthecharitableassociations,wereinchargeofthesolicitationofticketsalesbyotheremployeesofGehl. Concerningtheactualproductionanddirectionoftheconcerts,theassociationsreliedonGehlsexpertiseinthisareaaswell.Theleasingoftheauditoriums,contractsforlightingandsound,negotiationwiththeactsinvolved,alloftheseactivitieswereundertakenbyGehl.TherecordregardingthepartiesconductshowsnoevidenceofthecontrolrequiredforGehltobeconsideredanagentoftheassociations. BothGehlandtheCommissionerreferustoourpreviousdecisionin RaskinCo.v.Johnson ,1998WL24260(May15,1998).Forthereasons h articulatedabove,wefindthecaseatbardistinguishedonitsfacts.In Raskin ,the S Cityexercisedcontroloverpersonnel,foodservice,greenfeesonlandownedbyitandoperatedbytheRaskinCompany.Theseitemsareclassicindiciaofcontrolbyaprincipaloveranagentsduties.WhereastheMunicipalitysufferedtheriskoflossattendanttohavinganagentmanageitsrealproperty,thefirefightersassociationsinthecaseatbarborenoriskofloss. Insum,thissituationfallsundertheapplicationoftherulesofagencysetforthin UnitedStatesv.Boyd ,211Tenn.139,363S.W.2d193(1962).In Boyd , '#, severalsubcontractorsoftheAtomicEnergyCommissionoftheUnitedStateswereseekingtoavoidtaxliabilitybyvirtueofasupposedagencyrelationshipwiththefederalgovernment.Thecontractorswereassessedsalestaxonitemspurchasedforthebenefitofthegovernmentaswellasusetaxassessedonequipmentutilizedbythesubcontractorsthemselves.Indeterminingthequestionofagencyexistenceforthepurposeoftaxingequipment,thecourtfoundthattheentitiesinvolvedwerechosenbythegovernmentfortheirexpertise.ThecontractsinvolvedsuggestedthattheseentitieswouldusetheirspecializedexpertisetoobtainagoalfortheA.E.C..Thesubcontractorswerelefttotheirowndeviceswithintheirrelativefieldsofexpertise.Therelationshipinvolvedwaspurelygoaloriented.TheA.E.C.hadnorighttocontrolthesubcontractorswithintheir Q94B respectivefields,sonoagencyexisted. UnitedStatesv.Boyd ,211Tenn.139,  159,363S.W.2d193,202(1962).  Thechancellorheldandtherecordwithoutdisputediscloses:F8 Whiletherecordbeforethecourtestablishesthatthefirefightersareallowedtomakerequestsandhaveinput,theyhavenoauthoritytofireemployeesorchangeentertainersorfiretelemarketers.Thestipulationsfiledwiththecourtusedtheterm"requests"or"asks"indescribingthefirefightersrole,relationshipandcontrolwithrespecttoGehlCorporation.Additionally,thefirefightersarenotpayingGehlsuchasonewouldexpectwithanagent.Gehlispaidprofitsoutoftheaccount.Thus,Gehlhasfailedtocarryitsburdenofdemonstratingbyclearandconvincingevidencethatitistheagentandnottheactualentitywhichshouldbetaxed.  ! !  Suchistheburdenthatrestsuponthetaxpayer. EdmonsonManagement # Services,Inc.v.Woods ,603S.W.2d716(Tenn.1980)and Strattonv.Jackson , n 707S.W.2d865(Tenn.1986). II. ExemptionunderT.C.A.676330(a)(7)or(16) 9   Thereisexemptfromthesalestaxuponadmission,duesorfeesimposed  by  #  #  Ԁ676212[AmusementTax]: f!  8 (7)Grossproceedsderivedfromadmissionstoamusementorrecreationalactivitiesorfacilitiesconducted,producedorprovidedby:  ! ! 8 (C)OrganizationslistedinMajorGroupNo.86oftheStandard @ ! IndustrialClassificationManualof1972,asamended,preparedbytheofficeofmanagementandbudgetbythefederalgovernment;  ! ! 8 providedthatthisexemptionshallnotapplyunlesssuchentities,societies,associationsororganizationspromote,produceandcontroltheentireproductionorfunction;...  ! ! Further,T.C.A.  #  }V#  Ԁ676330(16)alsoexempts: .*- 8 Grossproceedsderivedfromadmissionstomusicalconcertsconducted,producedorprovidedbynotforprofitcommunitygroupassociationsifsuchassociationspromote,produceandcontrolsuchconcerts;...  ! !  ItisindisputablethatGehldoesnotqualifyforexemptstatusunderthesestatutoryprovisionsasitisneitheraMajorGroupNo.86organizationnorthe X948 agentofsuchanorganization. Suchexemptionsarestrictlyconstruedagainstthetaxpayer. Tibbals 0 Flooringv.Huddleston ,891S.W.2d196,198(Tenn.1994). {   Asdemonstratedintheauthoritiescitedabove,summaryjudgmentinfavoroftheCommissionerontheissueofagencywasproper.Whileitistruethatcourtsmaylookbeyondthefourcornersofagreementswiththirdpartiestodeterminethesupposedagencystatusofthetaxpayer, Boydsupra ;inthecaseat v  bar,suchinvestigationonlyprovestoreinforcetheimpressionestablishedbythecontractsinquestion.Gehlwasnotanagent,butratherapurchaserofgoodwillandsponsorship. III.TicketsasDonations  q  ThelastissueGehlraisesonappealquestionsthenatureoftheactualticketsales.Gehlofcoursecontendsthatatleastaportionoftheseticketpurchasesrepresentpuredonation.Withoutdiscussingtheportionofticketsused,thefactremainsthatindividualsinClarksville,MemphisandNashvillehavegivenmoneyandreceivedinexchangetherefortherighttoadmissiontotheconcertspromotedintheirrespectivecity.Whiletheoddsoneveryticketholderexercisingthisrightatthesametimeareslight;intruth,everypersonsuccessfullysolicitedforatickethaspurchasedaright,andthatpurchaseistaxableunderTennesseeCodeAnnotatedsection676212(a)(2).8 67-6-212.Amusementtax. (a)Thereisleviedataxatarate ^)$. equaltotherateoftaxleviedonthesaleoftangiblepersonalpropertyatretailbytheprovisionsof67-6-202ofthegrossreceiptsorgrossproceedsofeachsaleatretailofthefollowing:  ! !   ...b8 (2)Salesoftickets,feesorotherchargesmadeforadmissiontoorvoluntarycontributionsmadetoplacesofamusement,sports,entertainment,exhibition,displayorotherrecreationaleventsoractivities,includingfreeorcomplimentaryadmissionswhenmadeinconnectionwithavaluablecontributiontoanyorganizationorestablishmentholdingorsponsoringsuchactivitieswhichshallhavethevalueequivalenttothechargethatwouldhaveotherwisebeenmade;  ! ! Tenn.CodeAnn.676212(1998). R94= Ї IV.Disposition    Theorderofthechancellorgrantingsummaryjudgmentinfavorofthecommissionerisaffirmedinallrespects.ThecauseisremandedtothetrialcourtforproceedingspursuanttoTennesseeCodeAnnotatedsection6711803(d)andsuchfurtheractionasmaybenecessary.CostsoftheappealaretaxedagainstGehlCorporation.8   ! !   0      D ________________________________  0      D WILLIAMB.CAIN,JUDGECONCUR:____________________________________BENH.CANTRELL,PRES.JUDGE,M.S.____________________________________HENRYF.TODD,JUDGE #  Y#