Donald D. Bowers and Deborah Bowers - Page 18

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            payroll processing service, and around the same time, TAI changed                          
            services and began to draw its paychecks on this new checking                              
            account.  Prior to this, TAI had used a payroll service based in                           
            Connecticut, and the paychecks had been drawn on Northwest Bank                            
            for Savings, Avon, Connecticut.                                                            
                  TAI used independent contractors operating under the name of                         
            Robert Christopher Sales (RCS) to do its marketing; RCS served as                          
            TAI's manufacturer representatives.  RCS was located in the New                            
            England area.  Mr. Bowers would meet with the RCS principals both                          
            in Florida and in New England.                                                             
                  Sheldon Glick, an engineer, was in charge of all technical                           
            aspects of the business and ran TAI in Mr. Bowers' absence.                                
            Occasionally, he would call Mr. Bowers in Connecticut.13                                   
            Petitioners did not submit into evidence copies of any phone                               
            bills to establish when or if calls were ever made to or from the                          
            Burlington house.                                                                          
            Checking Accounts                                                                          
                  During 1989, petitioners had a joint checking account                                
            (#10004262) with Enterprise National Bank of Jacksonville,                                 
            Florida (the Enterprise account).  Petitioners opened the                                  
            Enterprise account on January 25, 1989, under the names of Donald                          
            D. Bowers and Deborah Ann Scavone.  The checks for the Enterprise                          

            13 Mr. Glick had the phone number to the Burlington house                                  
            programmed into the speed dial function on his phone because that                          
            number was unlisted, and, if he forgot the number, he would not                            
            have been able to get it from information.                                                 




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