Austin B. Ewell, Jr. - Page 4

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               Petitioner's former spouse held a 100-percent interest in              
          lot 752, tract 3230, Tehachapi, Cal.  Petitioner held a 27.084-             
          percent interest in 12 Plover Circle, Watsonville, Cal.                     
          C.   Petitioner’s Separation From His Former Spouse                         
               Petitioner and his former spouse separated on March 27,                
          1987.  In April 1987, petitioner’s former spouse gave him a                 
          written list of her expenses.                                               
               Petitioner’s former wife was admitted to a psychiatric                 
          hospital in April and released in May 1987.  During that time,              
          petitioner’s father-in-law told petitioner to preserve the                  
          community assets, to maintain the farming and business                      
          properties, and to keep the community payments current.                     
          Petitioner’s father-in-law was a judge on the California Court of           
          Appeals and a partner with petitioner and petitioner’s former               
          spouse on some ranches.                                                     
          D.   Petitioner’s Bank Accounts, Income, and Payments                       
               1.   Bank Accounts                                                     
               From March 27 to December 31, 1987, petitioner had five bank           
          accounts (account Nos. 062-118-2706, 062-118-2714, 062-118-4024,            
          062-118-9611, and 062-119-0725).  On March 27, 1987, petitioner             
          and his former spouse had $67,611 of community funds in the first           
          three of those bank accounts.                                               








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