First minus last tiebreaker

[DEMOREP1 at aol.com]

5 Choice example for executive and judicial elections (each has a YES
majority) --

22 A B C D E
21 B C D E A
20 C D E A B
19 D E A B C
18 E A B C D
Circular tie

Place votes
       1    2    3   4    5    Total
A   22  18  19  20  21   100
B   21  22  18  19  20   100 
C   20  21  22  18  19   100 
D   19  20  21  22  18   100
E   18  19  20  21  22   100
    100       100     100
          100       100        500

F2 = First 2 places, L2 = Last 2 places, 3P = Third place votes

F2 -L2 = Net+3P = Final
40  41  -1  19  18
43  39    4  18  22
41  37    4  22  26  Max C Wins tiebreaker
39  40   -1  21  20
37  43  -6   20  14
200        0          100
      200       100

Note the C diagonals at top

In real elections the votes would be more mixed, of course, with some
truncated votes (in which the choices not voted for 
would be in a last place tie).