Don C. and Judy Montgomery - Page 4

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             to transport freight.  Mr. Petty also grew distrustful of                
             H&B's manager, who he felt was closely associated with the               
             previous owner.  Because of this, Mr. Petty asked                        
             petitioner to oversee the disbursement of H&B's funds.                   
             Petitioner agreed, and in April 1988 he began to perform                 
             administrative and supervisory services for H&B, including               
             writing and signing checks drawn on H&B's bank accounts.                 
             Petitioner never formally received a salary or other                     
             compensation for the services he provided to H&B.                        
                  H&B's primary checking account was with the First                   
             Interstate Bank of Oklahoma (First Interstate).  Both                    
             petitioner and Mr. Petty were authorized to sign checks                  
             drawn on this account.  There was a second checking account              
             in H&B's name at Community Bank.  Petitioner was the only                
             person authorized to withdraw funds from this account.                   
             Petitioner Judy Montgomery was an officer of Community Bank              
             during the years in issue.                                               
                  Petitioner's former sister-in-law, Ms. Ann MacKall,                 
             also performed services for H&B during the years in issue.               
             Ms. MacKall worked in H&B's office performing basic                      
             bookkeeping and administrative functions.  Ms. MacKall                   
             never formally received a salary or other compensation                   
             for her services to H&B.                                                 







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