-13-
1983 3
1984 2
1985 3.5
1986 1
1987 1
1988 1.5
1989 8.5
1990 3
1991 4.5
1992 23
1993 6
1994 17
1995 17.7
Five of the 10 most costly insured U.S. catastrophes, as of
May 2, 1996, occurred in petitioner's tax years at issue, shown
as follows:
Occurred in
petitioner's
Amount fiscal year
Event Date (billions) 1992 or 1993
Hurricane Andrew 8/92 $15.5 x
Northridge (CA) earthquake 1/94 12.5 x
Hurricane Hugo 9/89 4.2
Hurricane Opal 10/95 2.1
Winter storms (20 States) 3/93 1.3 x
Oakland fire 10/91 1.7
Hurricane Iniki 9/92 1.6 x
Texas hail storms 5/95 1.1
Loma Prieta (CA) earthquake 10/89 1.0
California brush fires 11/93 1.0 x
8. Petitioner's Federal Income Tax Returns
Lehrner prepared and signed each of petitioner's returns for
fiscal years 1988 to 1993. Petitioner deducted as compensation
it paid to Eberl $4,340,000 in fiscal year 1992 and $2,080,000 in
fiscal year 1993.
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