Jerry and Patricia A. Dixon, et al - Page 247

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          Taxable Year 1975                                                           
          Program                   Petitioner(s)                                     
          CAT-FIT                       Owens                                         
          MAURIER LEASING1              Owens                                         
          NORWICK 20/20             Owens                                             
          Taxable Year 1976                                                           
          Program                   Petitioner(s)                                     
          UNIVERSAL LEASING             Owens                                         
          FORBES 30/30              Owens                                             
          Taxable Year 1977                                                           
          Program                   Petitioner(s)                                     
          CAT-FIT                       Dixon                                         
          ESCON LEASING                 Dixon                                         
          FARGO 30/30                   Dixon                                         
          NORWICK 20/20                 Owens                                         
          Taxable Year 1978                                                           
          Program                   Petitioner(s)                                     
          CAT-FIT                       Hongsermeier                                  
          CAT-FIT                       Dixon                                         
          UNIVERSAL LEASING             Hongsermeier                                  
          ESCON LEASING                 Dixon                                         
          ESCON LEASING                 Hongsermeier                                  
          MAHALO 30/30                  Owens                                         
          MAHALO 60/60                  Dixon                                         
          Taxable Year 1979                                                           
          Program                            Petitioner(s)                            
          CAT-FIT                       Hongsermeier                                  
          CAT-FIT                            Dixon                                    
               UNIVERSAL LEASING        Hongsermeier                                  
          ANSETH LEASING                Rina                                          
          ANSETH LEASING                Young                                         
          ESCON LEASING                 Hongsermeier                                  
          ESCON LEASING                 Dixon                                         
          ESCON LEASING                 Thompson                                      
          CANDACE 60/60                 Dixon                                         
          CANDACE 60/60                 Cravens                                       
          CANDACE 60/60                 Rina                                          

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