Northwestern Indiana Telephone Company - Page 5

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            1982, Gerald Mussman served as NITCO's vice president, and                                 
            petitioner Myrtis Mussman (Mrs. Mussman) served as its secretary-                          
            treasurer.  During the years in issue, Mr. and Mrs. Mussman and                            
            Gerald Mussman were NITCO's only directors and officers.                                   
                  During 1987 through 1989 and in prior and subsequent years                           
            relevant to these instant cases, Mr. Mussman was the primary                               
            decision maker at NITCO.  He made all final major decisions                                
            concerning NITCO's operation and how its earnings were spent.                              
                  Mr. and Mrs. Mussman have two sons, Rhys Mussman (Rhys) and                          
            Kyle Mussman (Kyle).  Rhys was born in 1956 or 1957; Kyle was                              
            born in 1965 or 1966.  Each son, at various times pertinent to                             
            the instant cases, worked as a full-time employee of NITCO.  They                          
            also, at various times pertinent to the instant cases, left                                
            NITCO's employ to pursue other business ventures for their own                             
            accounts, including a cable television company business and                                
            various cellular telephone company businesses.                                             
                  NITCO's local telephone business has been a family-owned                             
            and-operated business.  The business was originally owned and                              
            operated by Mr. Mussman's father.  Mr. Mussman began working in                            
            the business as a teenager in 1938.  From about 1947 through the                           
            time of the trial in the instant cases, Mr. Mussman worked as a                            
            full-time employee in the business.  Gerald Mussman left the                               
            family business in 1947 when he took a job with AT&T.                                      
                  When Mr. Mussman's father died in 1954, Mr. Mussman                                  
            inherited his father's NITCO shares.  At various times since                               




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Last modified: May 25, 2011