Joseph T. Walker and Nancy Walker - Page 22

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            Unfortunately, the records Short and Mr. Walker maintained                
     with respect to the payments due Short under their overbilling                   
     and kickback arrangement, were not introduced in evidence.                       
     Neither did Mr. Walker offer in evidence the records he                          
     maintained with respect to his overbilling and kickback                          
     arrangement with Simmel.                                                         
            We are also skeptical of Mr. Walker's claim that, during his              
     trips to California where Simmel lived and worked, Mr. Walker                    
     delivered large amounts of cash to Simmel, in addition to the                    
     cashier checks. Mr. Walker was unable to roughly estimate the                    
     alleged amounts of cash given to Simmel. Simmel, in his                          
     testimony, denied receiving any additional cash payments from Mr.                
     Walker.                                                                          
            As indicated above, the record does reflect that some                     
     additional payments were made to Short during 1980 and 1981.                     
     Short testified he received a total of $2,000 or $3,000 in                       
     additional cash payments from Mr. Walker. He further testified                   
     that Mr. Walker took Short and his wife to the 1980 Super Bowl,                  
     had given Short and his wife items of jewelry, and paid for sport                
     fishing boat charters on fishing trips that Short took. Short                    
     treated these trips, outings, and jewelry items that Mr. Walker                  
     provided as payments due Short under their overbilling and                       
     kickback arrangement.                                                            
            Doing the best we can on the record presented, and bearing                
     heavily against Mr. Walker because this inexactitude is of his own               




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