Dudley Joseph and Myrna Dupuy Callahan - Page 3

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                                  FINDINGS OF FACT                                    
               Some of the facts have been stipulated and are so found.               
          The stipulated facts and attached exhibits are incorporated by              
          this reference.  Petitioners resided in Plaquemine, Louisiana,              
          when their petition was filed.                                              
               Myrna Dupuy Callahan (petitioner) graduated from high school           
          with honors and attended Our Lady of Lake College in Baton Rouge,           
          Louisiana, where she took classes in general nursing, psychology,           
          and chemistry.  She eventually became a registered cosmetologist            
          after an illness prevented her from completing her training in              
          nursing.  She operated Vogue Beauty Box for 13 years, and for 1             
          year during that period--when her daughter was old enough for               
          kindergarten--she also opened and operated a neighborhood                   
          kindergarten.  Subsequent to running Vogue Beauty Box, petitioner           
          became a salesperson for Home Decorators, Inc., and two insurance           
          companies, Lincoln National and Prudential.                                 
               Petitioner has engaged in two hobbies since the late 1970's:           
          entering sweepstakes, and refunding and rebating with coupons.              
          Over time petitioner developed a filing and recordkeeping system,           
          plus various techniques or strategies designed to maximize the              
          savings available from product coupons and rebate offers.  She              
          also developed a methodology intended to improve her chances of             
          winning sweepstakes contests.  After a friend suggested she                 
          document her refunding and rebating methodology, in 1982                    






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