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By ROSS KINCAID executive vice president

fIUR earlier petition to IRS for v relief from the pricing from invoice regulation a^nd allowing members to use market replacement cost was rejected.

However, we have re-submitted and have enlisted the support of other federated associations and firm letters from our board. These have now been submitted and with the Seattle IR"S office support have been sent to the San Francisco regional office for determination. We will keep you posted.

Ninety-two tired but tanned travelers are back in business but with pleasant memories of approximately 10,000 miles of plane/bus/cruiser transportation. After an initial day of rough water, the Caribbean offered beautiful 80 degree sunshine and water with exciting ports of call.

WBMA members saw to it that the Western Exploraires were well recognized on the good ship TS Hanseatic: Bob and Wanda Bush were elected King and Queen of Carnival Night; David & Emma Barry, Ruth and Vic Camozzi rated awards at the masquerade; Phil and Peggy Eichholtz, Elmer and Eldene Field, Maurice & Ethel Melberg proved to be the hit of the show when amateur night entertained a full house.

The management conference was just as successful. Four half-days of meetings on board featured Ike Parker and Bob Slettedahl on how to set up price catalogs, Bill Scates on protection of business assets and Ross Kincaid on a sales communication system.

A well-received addition was the opportunity to participate in small