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Default ISTEXT evaluates to 0 ? (not FALSE)

Hello.

I have a subroutine that uses a formula to determine if a cell is the same
as the one below it, and the formula, =EXACT(a1,a2) is evaluating properly in
some cases, and in others, it's returning #VALUE on the last row of data...
where it compares a cell with data, vs. a blank cell.

What I've noticed with the spreadsheets where it works is that the logical
functinos, =isnumber and =istext , etc., evaluate to TRUE or FALSE, as they
are supposed to. However, on the spreadhseets where =EXACT fails, the
logical functions evaluate to 1 or 0.

I know those are the same things, thinking in a Boolean manner, but it's
consistent. It appears to be newly created sheets that work fine, and sheets
that have had other data on them in the past which fail.

Is there a setting or property that you know of which would cause this
behavior?

Thanks,
Mark
 
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