Northwestern Indiana Telephone Company - Page 16

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            could take back the license to the unserviced portion of the                               
            licensee's service area and issue a new license to another                                 
            qualified applicant to provide cellular telephone service to the                           
            unserviced portion of the area.                                                            
                  In 1988, Lukas, McGowan, Nace & Gutierrez (LMN&G), a                                 
            Washington, D.C., law firm that specializes in communications                              
            law, prepared and filed with the FCC at least 78 cellular                                  
            telephone license applications on behalf of either Mr. Mussman,                            
            Kyle, or Rhys.  Previously, in 1986, Rhys applied for and was                              
            tentatively selected to be awarded two licenses to furnish                                 
            cellular telephone services in Enid, Oklahoma, and in Asheville,                           
            North Carolina, respectively.  Rhys' Enid, Oklahoma, and                                   
            Asheville, North Carolina, cellular telephone business activities                          
            were conducted by him through Dial One Mobile, a company Rhys                              
            solely owned.  Almost all the 78 applications LMN&G filed in 1988                          
            were for Kyle and Rhys.  During 1988, NITCO paid the filing fees                           
            with respect to the 78 license applications and deducted the                               
            payments.  Petitioners have conceded that NITCO should not have                            
            deducted these payments of Mr. Mussman's, Kyle's, and Rhys'                                
            license application filing fees.                                                           
                  LMN&G also performed a substantial amount of other legal                             
            work for NITCO and the Mussman family during the years in issue.                           









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