Ramon A. Garcia and Bertha E. Garcia - Page 33

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                       April 15, 1994 which again is part of the                      
                       stipulation?                                                   
                  A         No.                                                       
                  Q         An was that all done pursuant to advice                   
                       of this competent CPA?                                         
                  A         That's correct.                                           
                  Q         And who was that CPA, Doctor?                             
                  A         Robert Glen.                                              
                              *   *   *   *   *   *   *                               
                  Q         Dr. Garcia, the stipulated notes call                     
                       for quarterly repayments.  In fact, were                       
                       those quarterly payments ever made?                            
                  A         No.                                                       
                  Q         What was your understanding with regard                   
                       to the repayment of the notes?                                 
                  A         Well, according to the advice given to                    
                       me by my CPA was that payment would be set                     
                       up and that was the advice that I got.  To                     
                       me that plan never was the note.                               
                  Q         Did your CPA, Mr. Glen, ever tell you                     
                       when the notes should be repaid?                               
                  A         No, sir.                                                  

















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