Richard J. and Carol C. Spera - Page 17

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          Building's address.  In addition, Mr. Spera made representations            
          to third parties that the Ashland Building was Huntersfield's               
          primary place of business:  On a December 8, 1987, application              
          package to New York State Electric & Gas for electric service to            
          the Ashland Building, signed by Mr. Spera, the business and                 
          customer name identified for billing purposes is Huntersfield; in           
          a petition for the judicial dissolution of Huntersfield, Mr.                
          Spera stated that the principal place of business of Huntersfield           
          was the Ashland Building.  An admission by Mr. Spera also                   
          supports respondent's argument that other entities used the                 
          Ashland Building.  Peter Toporowski, a revenue agent, testified             
          that in July 1993 he inspected a three-story building on the                
          Ashland property, and that on the first floor he observed                   
          leftover construction equipment, a bulldozer, a workbench, and              
          tools.  In response to Mr. Toporowski's inquiry as to who owned             
          the aforementioned equipment, Mr. Spera stated that the equipment           
          belonged to a couple of dissolved corporations.  At trial,                  
          Mr. Spera claimed, among other things, that GRC charged                     
          Huntersfield rent for the storage of construction materials and             
          that Huntersfield's offices were located elsewhere.  However,               
          other than Mr. Spera's unsubstantiated testimony, petitioners               
          presented no supporting documentation or testimony.  Moreover,              
          while GRC's depreciation of the Ashland Building is seemingly               
          consistent with its ownership and use of the Ashland Building,              





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