Wy'East Color, Inc. An Oregon Corporation - Page 4

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               2. Petitioner’s Management Employees                                   
                   a.    Grady Preston                                                
               Grady Preston (Preston) managed petitioner's color                     
          department during the years in issue.  Preston is well informed             
          about the technical aspects of petitioner’s industry.  He keeps             
          current with new technology.  Preston was responsible for                   
          electronics in his division, which was a large part of                      
          petitioner's operation.  He tried to keep petitioner efficient              
          and competitive.  Petitioner paid Preston $55,874 in 1989,                  
          $59,832 in 1990, and $60,816 in 1991.                                       
                   b.    Steve Philps                                                 
               Steve Philps (Philps) managed petitioner's color lab                   
          division during the years in issue.  He worked 8 to 12 hours per            
          day.  Philps supervised film printing and processing, slide                 
          production, display material production, and some advertising,              
          sales and customer relations.  He also interviewed, hired, fired,           
          trained, and supervised employees.  Petitioner paid Philps $8,395           
          in 1989, $50,917 in 1990, and $49,823 in 1991.                              
                   c.    Rick Capatosto                                               
               Rick Capatosto managed petitioner's planning department                
          during part of the years in issue.  He also handled the Payless             
          account.  Petitioner paid him $24,558.14 in 1989, $50,103.78 in             
          1990, and $51,997.67 in 1991.                                               







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