Derril O. Lamb, Jr. and Joyce Lamb - Page 5

            new permit allowed Mr. Lamb to catch one tuna per day until 350                               
            tons were caught by the community.                                                            
                  The tuna fishing season in Maine typically begins on June 15                            
            and ends on September 30.  However, generally there are only 15                               
            to 20 days per season when the weather and sea conditions are                                 
            appropriate for harpooning tuna.  During the 1990 season, Mr.                                 
            Lamb fished on 15 days; in 1991, he fished on 12 days.  Mr. Lamb                              
            was accompanied on his fishing trips by a mate who steered the                                
            Lu-Joy and performed various other duties.  The mate’s                                        
            compensation consisted of a one-third share of any fish caught by                             
            the boat.  In 1990, Mr. Lamb harpooned one tuna weighing 294                                  
            pounds and sold it for $1,250.  Mr. Lamb did not catch any tuna                               
            in 1991.                                                                                      
                  Tuna harpooned by Mr. Lamb in prior years generally ranged                              
            from 175 pounds to 980 pounds in weight and averaged around 450                               
            pounds.  The price per pound for bluefin tuna is generally                                    
            dependent upon the fat content of the fish.                                                   
                  During 1990 and 1991, Mr. Lamb maintained a log with                                    
            corresponding entries for each day that he fished and loran                                   
            coordinates for areas where Mr. Lamb spotted tuna in order to                                 
            assist him later in returning to good fishing locations.  Mr.                                 
            Lamb also maintained a separate bank account for his tuna fishing                             
                  In 1990 and 1991, Mr. Lamb’s health began to deteriorate and                            
            his diabetes was affecting his eyesight, which, in turn, affected                             

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