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and State income tax returns for individuals, corporations, and
nonprofit organizations.
Mr. Fenn prepared the 1976 return including Schedule B,
which disclosed Mr. Davis' charitable contributions. In
preparing the 1976 return, he had full and unrestricted access to
all of Mr. Davis' books and records. Jean Davis gave Mr. Fenn
all of Mr. Davis' books and records necessary for the preparation
of the 1976 return. Mr. Davis' books and records for 1976 were
kept in good and regular order.
Mr. Fenn was provided a copy of the full and complete G &
K appraisal of the Brown Road property. Mr. Fenn compiled and
marked the attachments to the 1976 return concerning Mr. Davis'
donation of the Brown Road property to the MBC. Mr. Fenn
determined that it was not necessary to attach the entire G &
K appraisal of the Brown Road property to the 1976 return and
that just the G & K opinion letter was sufficient.
2. Mr. Stimmel
Richard Stimmel (Mr. Stimmel) is a certified public
accountant. In 1967 or 1968, he received a business degree from
Franklin University, where he majored in accounting. Until 1978,
Mr. Stimmel was an accountant with Coopers & Lybrand. In 1979,
he began working for Mr. Davis.
Mr. Stimmel prepared, or directed the preparation of, Mr.
Davis' 1984, 1985, and 1987 Federal income tax returns. In
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