Foretravel, Inc. - Page 38

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            year ending June 30, 1989.  We conclude that Moore arrived at the                              
            figure for incentive payments taking into account the many                                     
            considerations set forth above.                                                                
            Additions to Tax                                                                               
                  As a result of our findings above, we need not address the                               
            additions to tax.                                                                              
                  To reflect the foregoing and the concessions by the parties,                             
                                                        Decision will be entered                           
                                                  under Rule 155.                                          

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