Thanks for the update about how the tithable list was constructed. Still trying to find my original source to see where I went wrong. This is for an earlier time period but pretty interesting. Take care. Marilyn _http://www.genfiles.com/legal/Tithables.htm_ (http://www.genfiles.com/legal/Tithables.htm) ************************************** Get a sneak peek of the all-new AOL at http://discover.aol.com/memed/aolcom30tour