Randy L. and Julie J. Wysong - Page 9

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          additional property and services to Wysong Medical that were not            
          explicitly mentioned in the lease agreements.  First, petitioners           
          argue that there was a mistake in the 1992 and 1993 lease                   
          agreements; that the parties did not intend to limit Wysong                 
          Medical's use of the Eastman Building to the square footage                 
          identified in the agreements and that in fact Wysong Medical's              
          use of the Eastman Building was not so limited.  Petitioners                
          contend that during 1992 Wysong Medical used approximately one-             
          half of the Eastman Building for its research and development               
          activities, and, given the Eastman Building's square footage                
          subsequent to the warehouse expansion (approximately 25,000                 
          square feet) and respondent's determination that $13 a square               
          foot was reasonable rent, the rent paid by Wysong Medical was               
          significantly less than the $162,500 fair rental value (25,000              
          divided by 2, times $13).  Petitioners argue alternatively that             
          one-half of the original building size, approximately 13,500                
          square feet divided by 2, still establishes that the rent paid by           
          Wysong Medical during 1992 was reasonable to the extent of                  
          $87,750 (6,750 times $13).  Petitioners reduce the aforementioned           
          calculations by half for 1993 to reflect a claimed 50-percent               
          decrease in Wysong Medical's research and development activities            
          for that year.                                                              
               Second, petitioners argue that the amount of rent was                  
          reasonable in light of the fact that Wysong Corp. furnished                 





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