Hans H. and Cheryl E. Hammann - Page 8

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               At her deposition, Cheryl Hammann referred to, and                     
          apparently produced, certain books and records relating to the              
          operation of the charter boat service.  According to Cheryl                 
          Hammann, the records reflect the amount of income earned and                
          substantiate the expenses claimed for each year.  The records               
          supposedly were generated from a computerized data base that                
          tracked the various expenses deducted and identified the folder             
          where substantiating documentation could be found on an expense-            
          by-expense basis.  For reasons not fully understood by the Court,           
          Cheryl Hammann did not attempt to place these books and records             
          into the deposition record.  Apparently, she did not want to part           
          with the originals and did not bring any copies to the                      
          deposition.  Whatever her reasons, the Court has not had the                
          benefit of whatever information might have been contained in                
          those records as no such records were available at trial.                   
                    Petitioners also maintained a handwritten log.  In this           
          log petitioners recorded the dates and times that the engine was            
          started and stopped; the dates that the boat was chartered; and a           
          summary of the events which took place during the periods that              
          the Malaguena was chartered.  Most of the entries in the log                
          reflect usage not tied to a charter.  During 1983, the log                  
          reflects that the Malaguena was chartered for a total of 13 days,           
          excluding those instances where due to some mechanical failure              
          petitioners refunded the fees to the chartering party.  For the             






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