Nicholas A. and Marjorie E. Paleveda - Page 4

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          withheld in the amount of $3,924.45.  MBL has no record of                  
          receiving from petitioner any communication disputing the                   
          accuracy of the 1990 Form W-2 or assigning petitioner's wage                
          income.  Petitioner is being sued by MBL for commission                     
          chargebacks relating to petitioner's 1990 and 1991 wage income.             
               On May 29, 1986, Ben D. Razon (assignor) and the law firm of           
          Hampton, Paleveda, Murphy, Cody & Levy (assignee or firm)                   
          executed an Agreement for Assignment of Partnership Interest                
          (agreement) in Med-Center, a Florida partnership, in                        
          consideration of the firm's payment of $30,000.  Petitioner                 
          executed the agreement on behalf of the firm.  Additionally,                
          petitioner wrote a check, dated June 2, 1986, from an account in            
          his name to Mr. Razon in the amount of $30,000.  In the memo                
          section of the check was the notation "Partnership Interest".  As           
          to the firm's purchase of the partnership interest in Med-Center,           
          no note was ever executed and no loan amortization schedule was             
          ever issued.                                                                
               The preamble to the agreement stated that the firm "desires            
          to take an assignment of a partial interest in the partnership              
          share owned by BEN D. RAZON".  Additionally, the agreement                  
          provided in relevant part:                                                  
               1.   BEN D. RAZON * * * for and in consideration of the                
               payment of $30,000.00, receipt of which is hereby                      
               acknowledged and the assuming by HAMPTON, PALEVEDA,                    
               MURPHY, CODY & LEVY of its proportionate share of the                  
               Partnership liabilities of the above referenced                        
               Partnership * * * does hereby irrevocably assign,                      
               transfer and set over to the Assignee a proportionate                  




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