Robert R. Plante and Mary B. Plante - Page 6

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          payable to stockholder * * * due in 1997 bearing interest at 10%            
          per annum, payable monthly."  But for this reference, the record            
          does not contain any evidence of notes fitting that description             
          or loans from petitioners to BCBI under such terms.                         
               As indicated, having resigned his position with Maryland Cup           
          Corp., petitioner intended to participate actively in the marina            
          business.  Consistent with this intent, petitioners were employed           
          by BCBI from 1987 through 1991 and received the following                   
          compensation:                                                               
                   Year      Petitioner     Mary B. Plante                           
                    1987      $39,000        $3,900                                   
                    1988      33,000         5,100                                    
                    1989      -0-            1,800                                    
                    1990      1,500          -0-                                      
                    1991      38,000         -0-                                      

               Although petitioner intended to make a career out of the               
          marina business, his intentions were frustrated by the operating            
          losses suffered by BCBI.  In order to minimize his loss with                
          respect to his investment in BCBI, petitioner decided to sell his           
          interest in the corporation.                                                
               BCBI was listed for sale for $2.25 million through a broker,           
          who in August or September 1991 identified Douglas and Kay Hansen           
          as prospective purchasers.  After preliminary negotiations,                 
          petitioner indicated that he would be willing to accept                     
          $1,050,000 from the Hansens for his interest in BCBI.                       






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