Carolyn M. Fankhanel - Page 6

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                                        1985                                          
               Petitioner stated in a financial statement filed in 1986               
          with South Denver National Bank (SDNB) that she received $48,000            
          in gross commissions in 1985 from Fankhanel and Associates as an            
          investment broker.                                                          
               Petitioner received rental income of $13,950 from real                 
          property in Denver, Colorado.                                               
               Petitioner sold her partnership interest in Tiara Apartments           
          Limited Partnership for a recognizable gain of $66,667.                     
                                        1986                                          
               Petitioner stated in a financial statement filed in 1987               
          with SDNB that she received $50,000 in salary and commission                
          income in 1986.                                                             
               Petitioner received a commission check in the amount of                
          $32,500 and deposited $23,500 of that amount in Landmark Bank on            
          January 28, 1986.                                                           
               Petitioner received rental income of $13,950 from real                 
          property in Denver, Colorado.                                               
                                        1987                                          
               Petitioner deposited at least $20,072 in her bank accounts.            
               Petitioner stated in a financial statement filed in 1987               
          with SDNB that, as of the date of the statement, she was employed           
          as a real estate broker with an annual income of $50,000.                   
               Petitioner received rental income of $8,754 from real                  
          property in Denver, Colorado.                                               




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