Mark Massingill and Indra Massingill - Page 9

                                          9                                           
          This journal is simply a bound collection of notebook lined                 
          paper.  The days, month, and year are individually handwritten.             
          The record itself indicates the month on top of the paper, and              
          shows the days per line on the sheet of paper.  The last two                
          digits of the year are inscribed in the upper left-hand corner of           
          the paper.  Many of the entries consist of unexplained                      
          abbreviations.  The handwriting is consistent, with no deviation            
          in writing style, throughout all of the daily record.  The record           
          is not overly detailed, and it appears that petitioner generally            
          was involved in one activity per working day.  In 1987 through              
          mid-1988, petitioner was busy every day.  From mid-1988, large              
          gaps in the days shown on the daily record appear.  In 1990, the            
          daily record shows that petitioner was involved in the first 2              
          months of the year with inventory preparation on behalf of DHS.             
          Petitioner notes the seizure of materials in August 1990.  The              
          daily record also reflects that petitioner visited law libraries            
          5 out of the last 6 months of the calendar year 1990.                       
               Petitioner also maintained records of sales of mercury to              
          clients from 1983 to 1988.  This sales record lists order                   
          numbers, the name of the clients, whether there was a "Small                
          Order Labor Charge", how many pounds the order was, and the total           
          charged with differing prices for in or outside of California.              
          Petitioner had more customers inside the State of California than           
          outside.                                                                    






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