THE ESTATE OF ROBERT W. PEARSON, by its Co-Administrators, REBECCA LATTA, NEAL W. PEARSON and PENNY D. SWANSON, and THE ESTATE OF MARY E. PEARSON, by its Co-Administrators REBECCA LATTA, NEAL W. PEARSON and PENNY D. SWANSON, Appellees, vs. INTERSTATE POWER AND LIGHT COMPANY, f/k/a IES UTILITIES, INC., an Iowa Corporation, Appellant.

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