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  5. © 2007 by Leppla Associates. All Rights Reserved. The legal analysis of any situation depends on a variety of factors which cannot be properly represented or accounted for on a web page. The information on this page is therefore intended as general information only, and is not intended to serve as legal advice or as a substitute for legal counsel. Please send any comments or suggestions to Gary J. Leppla, e-mail:; phone: (937) 294-5959;  fax: (937) 294-4411; or write: 2100 S. Patterson Blvd., Dayton, Ohio 45409.