James T. Sinyard and Monique T. Sinyard - Page 3

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          employees; and relief was requested in the form of, among other             
          things, punitive damages and attorney's fees.                               
               At the time the classes closed in Glass and Stephens, a                
          total of 32 class plaintiffs had joined in the lawsuits.                    
               ADEA class actions generally constitute opt-in class                   
          actions and, after closure of the class, only plaintiffs who have           
          already elected to do so may be part of the class.  The Glass and           
          Stephens actions both constituted opt-in class actions of which             
          petitioner was an opt-in member.                                            
               The class plaintiffs in the Glass and Stephens actions,                
          including petitioner, entered into contingency fee agreements               
          with Winthrop and Weinstine under which it was provided that the            
          class plaintiffs would be obligated to reimburse Winthrop and               
          Weinstine for out-of-pocket expenses and to pay Winthrop and                
          Weinstine attorney's fees on a contingency fee basis.  The                  
          agreements provided that out-of-pocket expenses incurred during             
          pendency of the actions would be billed by Winthrop and Weinstine           
          to the class plaintiffs on a monthly basis and fees due Winthrop            
          and Weinstine under the contingency fee agreements would be                 
          billed at the conclusion of the actions.                                    
               Under the specific contingency fee agreement that petitioner           
          herein entered into on September 18, 1989, with regard to payment           
          of attorney's fees, it was provided, among other things, as                 
          follows:                                                                    






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