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Thanks Nicholas and Dan. I thought there was probably a reason. Perhaps the dictionary needs to give the third person singular forms since these are not straightforwardly derived from the headword.<br /> 
Ol an gwella,<br /> 
Jon<br /> 
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                <span style="font-family: Verdana"><span style="font-size: 12px">----- Original Message -----</span></span></p> 
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                <span style="font-family: Verdana"><span style="font-size: 12px">From: Daniel Prohaska</span></span></p> 
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                <span style="font-family: Verdana"><span style="font-size: 12px">Sent: 05/10/12 02:56 PM</span></span></p> 
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                <span style="font-family: Verdana"><span style="font-size: 12px">To: Standard Cornish discussion list</span></span></p> 
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                <span style="font-family: Verdana"><span style="font-size: 12px">Subject: Re: [Spellyans] kemeres</span></span></p> 
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                        No, it shouldn't. According to the rules ‹<b>mm</b>›, ‹<b>nn</b>›, ‹<b>ll</b>› and ‹<b>rr</b>› are simplified when closing the unstressed syllable. The 3rd person sg. press.-fut. is spelt ‹<b>kemmer</b>› ~ ‹<b>kebmer</b>›. </div> 
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                        Dan</div> 
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                                On May 10, 2012, at 3:47 PM, Jon Mills wrote:</div> 
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                                        <span style="font-family: Verdana"><span style="font-size: 12px">The SWF Dictionary gives the spelling "kemeres". This word occurs in Late Cornish with pre-occlusion: <em>kebmer, kybmar, kebar</em>. Should it not be written <em>kemmeres / kebmeres</em> ?<br /> 
                                        Ol an gwella,<br /> 
                                        Jon</span></span></div> 
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                                <span style="font-family: Verdana"><span style="font-size: 12px"><span><span style="font-family: Verdana; font-size: 12px">_____________________________________ <br /> 
                                Dr. Jon Mills, <br /> 
                                University of Kent</span></span></span></span> _______________________________________________<br /> 
                                Spellyans mailing list<br /> 
                                <a href="mailto:Spellyans@kernowek.net">Spellyans@kernowek.net</a><br /> 
                                http://kernowek.net/mailman/listinfo/spellyans_kernowek.net</blockquote> 
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<span id="editor_signature"><span style="font-family: Verdana; font-size: 12px">_____________________________________ <br /> 
Dr. Jon Mills, <br /> 
University of Kent</span></span></span></span>