Jerry and Patricia A. Dixon, et al - Page 248

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          CANDACE 60/60                 Thompson                                      
          CANDACE 60/60                 Young                                         
          CHARTER 80,000           Rina                                               
          CHARTER 120,000           Young                                             
          INVESTORS 80,000              Rina                                          
          INVESTORS 120,000             Young                                         
          Taxable Year 1980                                                           
          Program                            Petitioner(s)                            
          CAT-FIT                            Dixon                                    
          CAT-FIT                            DuFresne                                 
          CAT-FIT                            Hongsermeier                             
          ANSETH LEASING                     Hongsermeier                             
          ANSETH LEASING                     Rina                                     
          ANSETH LEASING                     Young                                    
               ESCON LEASING                 Dixon                                    
               ESCON LEASING                 Hongsermeier                             
               ESCON LEASING            Thompson                                      
          CANDACE 60/60                      Cravens                                  
               CANDACE 60/60            Rina                                          
          DELTA 40/40                        Hongsermeier                             
               DELTA 60/60                   Cravens                                  
          DELTA 60/60                        Dixon                                    
          DELTA 60/60                        DuFresne                                 
          DELTA 60/60                        Rina                                     
          DELTA 60/60                        Thompson                                 
          DELTA 60/60                        Young                                    
               CHARTER 40,000                Rina                                     
          CHARTER 80,000                     Rina                                     
          CHARTER 120,000                    Dixon                                    
          CHARTER 120,000                    DuFresne                                 
          CHARTER 120,000                    Thompson                                 
          CHARTER 120,000                    Young                                    
          INVESTORS 80,000                   DuFresne                                 
               INVESTORS 80,000              Rina                                     
          INVESTORS 80,000                   Thompson                                 
          INVESTORS 120,000                  Dixon                                    
          INVESTORS 120,000                  Young                                    
          Taxable Year 1981                                                           
          Program                            Petitioner(s)                            
          ANSETH LEASING                     Young                                    
          ESCON LEASING                      Dixon                                    
          DELTA 60/60                        Young                                    
          CHARTER 120,000                    Dixon                                    
          CHARTER 120,000                    DuFresne                                 
          CHARTER 120,000                    Young                                    

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