<!-- 
	last update: 2B25

	implement with 
		<link rel="stylesheet" title="Styles" href="opinion.css">
	in head
-->

<!--
<STYLE TYPE="text/css">      #zzz {    text-align:		right}
     #p0
     {    font-family:		Georgia,Times,serif;
		  font-style:		normal;
		  font-size:		11pt;
		  line-height:		13pt;
		  font-weight:		normal;
		  color:			navy;
          text-align:		justify;
          text-indent: 		13pt;
		  margin-top:		0pt}
     #pf
     {    font-family:		Georgia,Times,serif;
		  font-style:		normal;
		  font-size:		11pt;
		  line-height:		13pt;
		  font-weight:		normal;
		  color:			navy;
          text-align:		justify;
		  text-indent:		0pt;
		  margin-top:		13pt}
     #pfx
     {    font-family:		Georgia,Times,serif;
		  font-style:		normal;
		  font-size:		11pt;
		  line-height:		13pt;
		  font-weight:		normal;
		  color:			navy;
          text-align:		justify;
		  text-indent:		0pt;
		  margin-top:		0pt}
     #q
     {    font-family:		Georgia,Times,serif;
		  font-style:		normal;
          font-size:		11pt;
		  line-height:		13pt;
		  font-weight:		normal;
		  color:			navy;
          text-align:		justify;
          margin-left:		26pt;
          margin-right:		26pt;
		  text-indent:		13pt;
		  margin-top:		0pt}
     #qf
     {    font-family:		Georgia,Times,serif;
		  font-style:		normal;
          font-size:		11pt;
		  line-height:		13pt;
		  font-weight:		normal;
		  color:			navy;
          text-align:		justify;;
		  text-indent:		0pt;
          margin-left:		26pt;
          margin-right:		26pt;
		  margin-top:		13pt}
     #qfx
     {    font-family:		Georgia,Times,serif;
		  font-style:		normal;
          font-size:		11pt;
		  line-height:		13pt;
		  font-weight:		normal;
		  color:			navy;
          text-align:		justify;;
		  text-indent:		0pt;
          margin-left:		26pt;
          margin-right:		26pt;
		  margin-top:		0pt}
     #n
     {    font-family:		Georgia,Times,serif;
		  font-style:		normal;
		  font-size:		9pt;
		  line-height:		11pt;
		  font-weight:		normal;
		  color:			navy;
          text-align:		justify;
		  margin-left:		13pt;
		  text-indent:		-13pt;
		  margin-top:		3pt}
     #np
     {    font-family:		Georgia,Times,serif;
		  font-style:		normal;
		  font-size:		9pt;
		  line-height:		11pt;
		  font-weight:		normal;
		  color:			navy;
          text-align:		justify;
		  margin-left:		0pt;
		  text-indent:		0pt;
		  margin-top:		3pt}
     #nq
     {    font-family:		Georgia,Times,serif;
		  font-style:		normal;
		  font-size:		9pt;
		  line-height:		11pt;
		  font-weight:		normal;
		  color:			navy;
          text-align:		justify;
		  margin-left:		13pt;
		  margin-right:		26pt;
		  text-indent:		0pt;
		  margin-top:		3pt}
     #s
     {    font-family:		Verdana,Arial,sanserif;
		  font-style:		normal;
		  font-size:		10pt;
		  line-height:		13pt;
		  font-weight:		normal;
		  color:			navy;
		  text-align:		justify;
		  text-indent:		13pt;
		  margin-top:		0pt}
     #sc
     {    font-family:		Verdana,Arial,sanserif;
		  font-style:		normal;
		  font-size:		10pt;
		  line-height:		13pt;
		  font-weight:		normal;
		  color:			navy;
		  text-align:		center;
		  text-indent:		0pt;
		  margin-top:		13pt}
     #sr
     {    font-family:		Verdana,Arial,sanserif;
		  font-style:		normal;
		  font-size:		10pt;
		  line-height:		13pt;
		  font-weight:		normal;
		  color:			navy;
		  text-align:		right;
		  text-indent:		0pt;
		  margin-top:		0pt}
 	 #opinionblock
	 {	  border-left:		0pt solid steelblue;
		  border-right:		0pt solid steelblue;
		  border-top:		4pt solid steelblue;
		  border-bottom:	0pt solid steelblue}
     #inheadcenter
     {    font-family:		Verdana,Arial,sanserif;
		  font-style:		normal;
		  font-size:		10pt;
		  line-height:		13pt;
		  font-weight:		bold;
		  color:			navy;
		  text-align:		center;
		  text-indent:		0pt;
		  margin-top:		13pt;
		  margin-bottom:	6pt}
     #inheadleft
     {    font-family:		Verdana,Arial,sanserif;
		  font-style:		normal;
		  font-size:		10pt;
		  line-height:		13pt;
		  font-weight:		bold;
		  color:			navy;
		  text-align:		left;
		  text-indent:		0pt;
		  margin-top:		13pt;
		  margin-bottom:	3pt}
     #inheadleftindent
     {    font-family:		Verdana,Arial,sanserif;
		  font-style:		italic;
		  font-size:		10pt;
		  line-height:		13pt;
		  font-weight:		normal;
		  color:			navy;
		  text-align:		left;
		  text-indent:		0pt;
		  margin-left:		13pt;
		  margin-top:		6pt;
		  margin-bottom:	3pt}
	 #pinpoint
	 {	  font-family:		Verdana,Arial,sanserif;
		  font-style:		normal;
		  font-size:		8pt;
		  line-height:		13pt;
		  font-weight:		bold;
		  color:			green}
     #courtid
     {    font-family:		Verdana,Arial,sanserif;
		  font-style:		italic;
          font-size:		11pt;
		  line-height:		13pt;
          font-weight:		bold;
          color:			steelblue;
          text-align:		center;
		  text-indent:		0pt;
		  margin-top:		3pt;
		  margin-bottom:	3pt;
          text-decoration:	overline underline}
	 #partyid
     {    font-family:		Verdana,Arial,sanserif;
		  font-style:		normal;
          font-size:		12pt;
		  line-height:		15pt;
          font-weight:		bold;
          color:			steelblue;
          text-align:		center;
		  text-indent:		0pt;
		  margin-top:		5pt;
		  margin-bottom:	5pt}
     #partyposture
     {    font-family:		Verdana,Arial,sanserif;
		  font-style:		normal;
		  font-size:		10pt;
		  line-height:		13pt;
		  font-weight:		normal;
		  color:			steelblue;
		  text-align:		right;
		  text-indent:		0pt;
		  margin-top:		0pt;
		  margin-right:		36pt}
     #otheropinion
     {    font-family:		Verdana,Arial,sanserif;
		  font-style:		normal;
		  font-size:		10pt;
		  line-height:		13pt;
		  font-weight:		normal;
		  color:			navy;
		  text-align:		center;
		  text-indent:		0pt;
		  margin-top:		6pt;
		  margin-bottom:	6pt}


	 b	 
	 {	  font-weight:		bold}
	 s	 
	 {	  font-decoration:	line-through}
	 sup sub
	 {	  font-size:		8pt;
		  line-height:		9pt}
	 a:link, a:visited, a:active 
	 {	  text-decoration:	underline }
	 ol
	 {	  margin-top:		3pt;
		  margin-bottom:	3pt;
		  list-style-type:	decimal}
	 ol ol
	 {	  margin-top:		0pt;
		  margin-bottom:	0pt;
		  list-style-type:	lower-alpha}
	 ol ol ol
	 {	  margin-top:		0pt;
		  margin-bottom:	0pt;
		  list-style-type:	lower-roman}
	 ul
	 {	  margin-top:		3pt;
		  margin-bottom:	3pt;
		  list-style-type:	disc}
	 ul ul
	 {	  margin-top:		0pt;
		  margin-bottom:	0pt;
		  list-style-type:	circle}
	 ul ul ul
	 {	  margin-top:		0pt;
		  margin-bottom:	0pt;
		  list-style-type:	square}

</style>-->
