William C. and Elaine Gaskins - Page 5

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            and asked for Mrs. Gaskins, since she was listed as that                                       
            company's president. The 100-percent penalty was ultimately                                    
            assessed against Mrs. Gaskins in 1979 or 1980. Mrs. Gaskins made                               
            monthly payments of about $100 on these taxes, making the                                      
            payments either" in person at the IRS office in Pottsville,                                    
            Pennsylvania, or by mail, in the period from about 1979 through                                
            late 1981 or early 1982. Finally, equipment of the second                                      
            roofing company was-sold to pay off the employment taxes. Mr.                                  
            Clark was the revenue officer responsible for collecting this                                  
            penalty. The penalty was ultimately paid in full. The second                                   
            roofing company operated until late 1981 or early 1982.                                        
                   In the latter part of 1975, Mr. Gaskins and Mr. Quinn had                               
            organized West Pine Construction Company (West Pine). Initially,                               
            half of the stock was placed in Mr. Quinn's name and the other                                 
            half in Mrs. Gaskins' name. West Pine was involved in                                          
            stripmining anthracite coal. West Pine opened a bank account at                                
            the Citizens' National Bank of Ashland on September 26, 1975,                                  
            with a deposit of $9,674.96. The signature card contained the                                  
            signatures of Benjamin Greenberg, Francis McCullough, Charles                                  
            Wertz, and Mr. Quinn. Mr. Quinn served as the secretary of West                                
            Pine. Mr. Quinn's home functioned as West Pine's office,                                       
            although he did not even have a desk there. For some period West                               
            Pine used a Post Office Box address.                                                           
                   In 1979, through the efforts of John McCullough, other                                  
            persons invested in West Pine. Oscar Glassman invested about                                   




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