Nathanael Roman - Page 7

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          to his son Matthew Roman (Matthew Roman) who was, as of the fall            
          of 1990, a 20-year old college student.  Petitioner and Matthew             
          Roman's mother Gloria J. Maldonado (Ms. Maldonado) were divorced            
          sometime in 1974 or 1975.  During 1990 and 1991, Matthew Roman              
          generally resided at petitioner's house during the weekends and             
          at Ms. Maldonado's house during the weekdays.  Pursuant to the              
          divorce decree relating to petitioner's divorce from Ms.                    
          Maldonado, petitioner's obligation to support his son ended when            
          his son turned 18 years old.                                                
               During 1990 and 1991, petitioner and his son had an agree-             
          ment under which petitioner was to pay Matthew Roman approxi-               
          mately $130 every several weeks in exchange for, inter alia,                
          bookkeeping, filing, and automobile detailing by Matthew Roman.             
          The following handwritten notation appeared on the check stubs              
          for most of the checks that petitioner's son received from                  
          petitioner during 1990 (Matthew Roman's checks):  "Matt's Rm. &             
          Bd.".  Most of Matthew Roman's checks were written either to Ms.            
          Maldonado or the payee lines were left blank; several of those              
          checks were payable to New Mexico State University, University of           
          Nebraska, William T. Baker, D.O, P.A., and Wal-Mart Pharmacy; and           
          none of them was payable to Matthew Roman.                                  
               During 1990 and 1991, petitioner wrote 17 checks to Ms.                
          Ridgway (Ms. Ridgway's checks) totaling $2,582.  One of the                 
          following handwritten notations appeared on the check stubs for             
          each of 16 of those checks:  "RX-7 Repair[s]", "Taillights RX-7",           




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