Dennis A. and Tai K. Praegitzer - Page 5

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          trial of the marital dissolution action took place October 11-13,           
          1988.  A judgment of dissolution (the judgment) was entered on              
          June 9, 1989.  The judgment ordered the division of certain                 
          community property and other jointly owned property, but did not            
          include the Ameritech stock.  The judgment provided, inter alia,            
          that in order to equalize the division of community liabilities             
          and property set forth in the judgment, petitioner Praegitzer was           
          to pay petitioner Dawes the sum of $30,683 either in the form of            
          a 3-year promissory note in the amount of $36,097.65 or by                  
          transferring 403 shares of Ameritech stock to petitioner Dawes at           
          a stipulated value of $76 per share.  The judgment made no other            
          mention of the Ameritech stock.  The judgment did not purport to            
          resolve any other community property issues with regard to stock            
          held in Ameritech.                                                          
               Also on June 9, 1989, a judgment was entered on petitioner             
          Dawes' first amended cross-complaint, ordering that petitioner              
          Praegitzer and petitioner Dawes were each owners of 2,500 shares            
          of the 5,000 shares of Ameritech stock issued in the name of                
          petitioner Praegitzer and further ordering petitioner Praegitzer            
          to transfer 2,500 of his shares to petitioner Dawes.  Petitioner            
          Praegitzer appealed this judgment.                                          
               An Ameritech shareholders' meeting was held on October 3,              
          1989.  Kerry Dawes, petitioner Praegitzer, and petitioner Dawes             
          were present at the meeting.  Also present at the meeting were              
          Lee Lopez, counsel for petitioner Dawes, Steven Small, counsel              




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