Alondra Industries, Limited, d.b.a. Accent Insulation Company and Subsidiaries, et al. - Page 15

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          from Pertinax in 1987.  When we include Mr. Munro's salary of               
          $500,112, Pertinax's total payroll in 1987 was $1,482,852.                  
               Pertinax's payroll reports record two monthly payments of              
          $41,676 to Mr. Munro during the first half of 1987.  They also              
          indicate that Mr. Clearman and Mr. Brewer received substantial              
          deferred compensation at the beginning of January 1987.                     
               During all of 1987, Pertinax was engaged in the business of            
          providing management services.  No records were kept by Pertinax            
          or any of its general corporate partners that show how many hours           
          per week Mr. Munro or any of its other executives and managers              
          worked for Pertinax.                                                        
          Uses and Rentals of Real Property                                           
               In addition to its headquarters at the El Centro property,             
          Alondra uses four to six other locations as warehouses, including           
          a warehouse on Lilac Avenue, in Rialto, California (the Lilac               
          Avenue property), and UCIC has its own separate warehouse.                  
               The El Centro property, the headquarters of all four                   
          entities, consists of an 11,000-square-foot office building                 
          situated on about one-half acre of land.  The improvements are              
          owned by Mr. Munro, and the land is owned by his family trust.              
          Mr. Munro has a ground lease with his family trust, so that                 
          petitioners and UCIC pay rent only to him and make no separate              
          rent payments to the trust.                                                 
               The Lilac Avenue property is a 15,000-square-foot warehouse,           
          situated on about 5 acres.  Alondra owns the improvements, and              




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