John T. Talkington and Margaret K. Talkington - Page 43

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          $550,000, and Mr. Sessions donated the Bates Center to the                  
          Northwest Texas Church of God in Christ.                                    
               Based upon our review of all the valuation evidence, giving            
          due consideration to our observation at trial of the witnesses              
          for both parties and considering their testimony and the expert             
          reports, we conclude that the Bates Center building was worth               
          $15.60 per square foot for a total value of $156,343.                       
               C.   Conclusion                                                        
               We have found the fair market values of the Bates Center               
          land and Bates Center building on September 23, 1992, to be                 
          $80,811 and $156,343, respectively.  Therefore, the total value             
          of the Bates Center on September 23, 1992, was $237,154.                    
               To reflect the foregoing,                                              
                                                  Decisions will be entered           
                                             under Rule 155.                          




















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