Joseph T. Walker and Nancy Walker - Page 9

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     secretary. While attending the vocational school, during 1961, she               
     held a part-time job as a secretary to the administrator of a hospital           
     located in Philadelphia, Pennsylvania.                                           
          Following her graduation from the vocational school, she                    
     obtained full-time employment as a secretary and physical therapist at           
     another Philadelphia hospital. She worked at the hospital for                    
     approximately 2 years until about October 1963.                                  
          Mrs. Walker left her full-time job with the hospital in October             
     1963, due to medical difficulties she experienced during her pregnancy           
     with the Walkers' first child. The first-child was born on May 18,               
     1964. From 1964 through 1984, Mrs. Walker devoted herself to taking              
     care of her home and five children.                                              
          While in high school, Mrs. Walker had taken courses in                      
     bookkeeping and accounting. She later helped keep the books and                  
     records of a skating club some of her children belonged to. Much                 
     later, after she had resumed working in 1985, Mrs. Walker kept West              
     Jersey's books for a relatively short period of time.                            
          During 1978 through 1981, Mrs. Walker was involved to some                  
     degree in keeping her and Mr. Walker's family records. She took care             
     of her and Mr. Walker's joint checking account by organizing canceled            
     checks by month in numerical order, and placing the canceled checks in           
     an accordion folder with the related monthly statement for the                   
     account. Mrs. Walker wrote checks on the account to pay for most of              
     their household expenses. However, Mr. Walker and West Jersey's                  
     bookkeeper made the deposits to the account.                                     




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