Raymond Strong - Page 9

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               May  08   193.50         L. Lewis, M. Lewis, N. Hannon                 
               Jun. 01   196.85         G. Becker, J. Ferraro, D. Voelker             
               Aug. 04   212.45         T. Schwitz, N. Annarella, C. Bouse            
               Aug. 19   206.35         G. Levy, N. Pierce, F. Loria                  
               Sep. 30   196.00         J. Gold, M. Hong, J. Niceberg                 
               Oct. 09   265.00         B. Ragan, R. Grossman, D. Dearney             
               Oct. 22   223.35         J. Paevor, N. Cohen, J. Cowen                 
               Dec. 30    246.60        M. Smith, J. Fox, M. Hannon                   
               Total  2,312.15                                                        
          Nine of these 11 dinners at Frank’s Steaks in 1987 were                     
          “substantiated” by stubs which do not have the name of the                  
          restaurant imprinted on them; there are not any stubs for the               
          remaining two dinners.                                                      
               Frank’s Steaks, a restaurant on the border of Westbury and             
          Jericho, opened under that name in July 1988.  From January 1987            
          to July 1988 there was no Frank’s Steaks, and there were not any            
          restaurant operations at the Frank’s Steaks location.  For about            
          a year before that hiatus, the restaurant at this location was              
          named “The Peculiar Penguin”.  Before that, the restaurant at               
          this location was named “The Great American Cafe”.  There are no            
          other restaurants in the Westbury or Jericho area named “Frank’s”           
          or “Frank’s Steaks”.  There were only two restaurants in the New            
          York City metropolitan area in 1987 with “Frank’s” in the name;             
          one was “Frank’s” in Manhattan at 14th St. and 9th Ave., and the            
          other was “Frank’s Pizzeria” in Huntington, in the northwest                
          corner of Suffolk County, about 6 miles west of Syosset.  The               
          stubs that petitioner presented as substantiation of his dinners            
          at Frank’s Steaks were not the sort of stubs that had ever been             





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