James E. and Chung H. Peacock - Page 8

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               At each Tokyo Sauna, one of the masseuses was the manager.             
          The manager was responsible for ensuring that petitioners got               
          their share of each masseuse's receipts.  The manager was not               
          paid extra for her managerial work.                                         
               Petitioner-wife instructed each masseuse to record the time            
          she spent with each customer and the price of the service on a              
          daily sheet under the masseuse's name or initial.  Petitioner-              
          wife instructed the masseuses to divide the total amount of money           
          they collected from customers by two, because one-half of the               
          receipts belonged to petitioners.  If a masseuse was very busy,             
          one of the other masseuses wrote some of the information on the             
          daily sheet for her.  At the end of the day, the daily sheet was            
          wrapped around the day's receipts and put in the safe.  The Tokyo           
          Saunas were primarily cash businesses.                                      
               Petitioner-husband visited each Tokyo Sauna about once a               
          month, except when he was in jail in 1987.  Petitioner-wife often           
          went to the saunas with him.  Petitioner-husband collected the              
          daily sheets and petitioners' share of the money during his                 
          visits.  While petitioner-husband was in jail in 1987, K.C. Urbon           
          or Kil Lee went to the saunas to collect the money and records              
          for him and gave them to petitioner-wife.                                   
               3.   Masseuses                                                         
               Myong Cha Jackson was a masseuse at the Joplin Tokyo Sauna             
          for 1 year starting in 1983 and at the Springfield Tokyo Sauna              






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