Jimmie R. Valentine - Page 4

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                    Payor                          Amount                             
          Calif. State Dept. of Health            $2,660                              
          Calif. State Dept. of Health       20,046                                   
          Transamerica Occidental Life Ins. Co.   25,855                              
          Union Labor Life Ins. Co.          636                                      
          Prudential Insurance Co.                1,332                               
          Transamerica Occidental Life Ins. Co.   7,839                               
          Partners Health Plan          828                                           
          San Diego City Schools                   813                                
                    Total     60,009                                                  
          Of the foregoing aggregate amount of nonemployee compensation               
          that petitioner received during 1991, $10,499 was paid to J.R.              
          Valentine Lab.                                                              
               During 1992, petitioner received nonemployee compensation              
          from the payors and in the amounts indicated:                               
                    Payor                          Amount                             
          Comanche Oil & Gas Corp.                 $2,150                             
          Calif. State Dept. of Health       11,392                                   
          Transamerica Occidental Life Ins. Co.   7,327                               
          Prudential Insurance Co.                958                                 
          Aetna Health Plan             1,421                                         
          Transamerica Occidental Life Ins. Co.   6,650                               
          San Diego City Schools                   1,640                              
                                   Total     31,538                                   

          Of the foregoing aggregate amount of nonemployee compensation               
          that petitioner received during 1992, $6,650 was paid to J.R.               
          Valentine Lab.                                                              
               During 1993, petitioner received nonemployee compensation              
          from the payors and in the amounts indicated:                               
                    Payor                          Amount                             
          Calif. State Dept. of Health            $8,964                              
          Comanche Oil & Gas Corp.      1,812                                         
          Transamerica Occidental Life Ins. Co.     7,228                             
          Total     18,004                                                            



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