Stephen William Dahlgreen - Page 14

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          close of 1990.  Presumably such an occurrence would have entitled           
          petitioner to some, if not substantial, commissions.  We find it            
          highly unlikely that the May 1990 meeting between petitioner and            
          Mr. Griffin did not include any discussion about potential future           
          business that might have resulted from petitioner's efforts while           
          employed by CMS.  We are unwilling to accept petitioner's version           
          of what took place at the May 1990 meeting and his explanation as           
          to why the $20,000 payment was made to him.  Furthermore,                   
          petitioner's explanation as to why he received the $20,000                  
          payment is inconsistent with the provisions of the agreement                
          subjecting the payment to payroll deductions.                               
               On the other hand, we are not completely satisfied with Mr.            
          Griffin's version of the May 1990 meeting either.  Mr. Griffin              
          testified that the GNMA letter was not discussed.  It is clear              
          from the record that if the reference in the GNMA letter was to             
          the Signet credit facility, the letter contained false                      
          statements.  Knowing that his employment with CMS was soon to               
          end, we find it more likely than not that petitioner, believing             
          the GNMA letter to contain false representations, called it to              
          Mr. Griffin's attention, for whatever doing so might have been              
          worth to petitioner.  We are somewhat disturbed that Mr. Griffin            
          could not support his claim regarding the accuracy of the GNMA              
          letter with supporting documentation, and also with the amount of           
          the payment made to petitioner upon termination of employment               





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