Greta Ann Clifton - Page 3

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                                 FINDINGS OF FACT                                    
               Some of the facts have been stipulated.  The stipulated                
          facts and the accompanying exhibits are incorporated into our               
          findings by this reference.  Petitioner, Greta Ann Clifton,                 
          resided in Albuquerque, New Mexico, on the date the petition was            
               Petitioner is an accountant.  During 1985, petitioner was              
          the Controller of Knappco, Inc. (Knappco), a company located in             
          Kansas City, Missouri.  While working for Knappco, petitioner               
          lived at 599 Highway 224, Wellington, Missouri.                             
               While petitioner was working at Knappco, Cheryl Daro (Daro)            
          babysat petitioner's child.  During April of 1985, petitioner and           
          Daro formed Cena Enterprises (Cena).  Cena was formed to provide            
          computer data entry services for Knappco.  Cena was licensed to             
          do business in Napoleon, Missouri.  Petitioner and Daro opened a            
          joint checking account at Napoleon Bank, Napoleon, Missouri, in             
          the name of Cena (Cena account).  During 1985, both petitioner              
          and Daro made deposits to and withdrawals from the Cena account.            
               Petitioner and Daro, doing business as Cena, prepared                  
          letters, mailing lists, and inventory tables for Knappco.  More             
          specifically, petitioner would bring a computer to Daro's home in           
          Napoleon, Missouri, and Daro would type the letters, mailing                
          lists, etc. while petitioner was working at Knappco.                        

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