Linda Evans and Estate of Robert C. Evans, Jr., Deceased, Linda Evans, Executrix - Page 5

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               Mr. Evans had a ranching business that he operated as a                
          sole-proprietorship, and Ms. Evans knew about Mr. Evans'                    
          involvement in this business.  In 1989, Mr. Evans sold some of              
          the business' cattle, and he deposited the proceeds into the                
          business' bank account (the ranch account).  Mr. Evans recorded             
          this sale in the business' sales journal, and he filed the sales            
          receipt with the business' records.  Neither he nor Mr. Osherow             
          reported this sale for Federal income tax purposes.                         
               Ms. Evans signed the tax returns at issue without reviewing            
          them.  All of these returns were prepared by an accountant, and             
          Ms. Evans could have reviewed the returns before signing them.              
          Ms. Evans was with Mr. Evans when she signed the returns, and she           
          could have discussed the contents of the returns with him at or             
          before the time that she signed them.  Ms. Evans never questioned           
          the contents of the returns, and Mr. Evans did not coerce her               
          into signing them.  Mr. Evans did not exercise undue influence              
          over Ms. Evans with respect to their financial affairs.                     
               The Evanses maintained records on their personal finances;             
          the records included journals, ledgers, bank statements,                    
          receipts, and canceled checks.  Ms. Evans received the bank                 
          statements in the mail, and, when she did, she would place the              
          statements in a cabinet in the Evanses' dining room.  All of the            
          Evanses' other records, including records on Mr. Evans' business,           
          were kept in an unlocked office on the second floor of their                





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