I have been following this with intense interest. I too have over forty years in the accounting profession and I sympathize with Gordon's desire for proof. I would submit to him the definitions of "probable" and "possible" as given to me by James, "The Amazing," RANDI some years ago. He pointed out that he lives fourteen miles from Sophia LOREN. He postulates that some night she will enter his bed chambers. "Possible, yes. Probable, no." This is somewhat the position in which we find surname research. We MUST settle for probable and possible because there is no way we can make scientific tests to determine facts. There are some challenging ideas exchanged on this list. it is one of my favorites. Thanks for the good work to all of you. Jim PARDEE 8261 N W 24 Court Pembroke Pines, FL 33024-3507 954-432-6237