Robert D. Grossman, Jr. - Page 77

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          instructions as to how to perform her duties from Beatrice,                 
          Betsy, or Ben.  Baybrook’s salary started at about $15,000 per              
          year and increased a little over time.                                      
               In early 1981, Baybrook also began doing the bookkeeping for           
          Grossman & Flask.  Baybrook spent about 75 percent of her time              
          doing the bookkeeping for Grossman & Flask.  Baybrook was paid by           
          Parkette; she was not paid by Grossman & Flask.  Petitioner                 
          explained to Betsy that, because he was not being paid directly             
          for his administrative work on behalf of the Sley Corporations,             
          Parkette’s payment of Baybrook’s entire salary was, in effect, an           
          indirect way of the Sley Corporations paying for his                        
          administrative work.                                                        
               Pursuant to her duties for the Sley Corporations, Baybrook             
          did bank reconciliations, disbursed payroll checks, and prepared            
          general ledger and payroll quarterly tax returns; she also                  
          prepared checks for paying bills, and prepared summary financial            
          statements and monthly financial statements.  Baybrook created,             
          among other documents, computerized books of accounts and bank              
          statements for the investment accounts of Brine Corp., Girard               
          Holding Co., Inc., and Markette.  Baybrook did this work after              
          discussing it with petitioner, and chose the computer and program           
          after petitioner approved the purchases.  Baybrook did not                  
          prepare any minutes for the Sley Corporations.  Baybrook                    
          occasionally prepared corporate correspondence, which generally             
          was signed by petitioner.                                                   





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