Walter E. Hess and Helen L. Hess - Page 5

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          1993 and beyond, and he continued to sell award products to                 
          customers which he had previously serviced for Balfour.                     
               Also on June 14, 1991, petitioner filed suit in Federal                
          District Court (the District Court) against Balfour and its                 
          parent corporation, Town & Country Corp. (T&C).  Petitioner's               
          complaint and amended complaint asserted claims mainly for:                 
          (1) Breach of contract, (2) destruction of his equity in his                
          sales territory, (3) failure to pay wages under Connecticut law,            
          (4) unlawful deductions from wages in violation of Connecticut              
          law, (5) conversion, and (6) constructive discharge.  Neither the           
          complaint nor the amended complaint alleged that Balfour or T&C             
          caused petitioner to suffer a physical or emotional injury, and             
          neither pleading prayed for damages from such an injury.  In                
          their answers, Balfour and T&C denied the material allegations              
          set forth in petitioner's pleadings, and they asserted various              
          affirmative defenses and counterclaims against him for breach of            
          contract, conversion, replevin, unjust enrichment, breach of duty           
          of loyalty, tortious interference, and unfair competition.                  
               On March 13, 1992, petitioner served Balfour with                      
          interrogatory responses identifying and describing his requested            
          damages to include:  (1) $3,012,793 for breach of contract,                 
          (2) $1.2 million for lost equity, (3) $9,359,849 for failure to             
          pay wages; (4) $1,262,448 for unlawful deduction from wages,                








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