Lowell L. and Marilyn A. Robertson - Page 52




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                  Q.   And this was your view in 1982 I take it?                      
                  A.   Right.                                                         

             Mr. Atkins' opinion regarding the "economic life" of the                 
             IBM 4341 is as follows:                                                  

                  Q.   In 1982, did you have an opinion of the                        
                       economic life of the IBM 4341?                                 
                  A.   The 4341 is more easily replaced and, I felt                   
                       confident that at that time, at least                          
                       through the life of the lease, it was, it                      
                       would be a valuable product.                                   

             Mr. Atkins provided no testimony regarding the useful life               
             of the peripheral equipment manufactured by Control Data                 
             Corp.  Mr. Atkins acknowledged that he did no research in                
             arriving at his opinion regarding the "economic life" of                 
             the IBM 3081 and the IBM 4341 but based his opinion on his               
             years of experience.                                                     
                  Furthermore, the testimony of Messrs. Atkins and Biggs              
             regarding the "economic life" of the equipment does not                  
             corroborate petitioner's testimony that the "useful life"                
             of the IBM 3081 would range from 10 to 15 years.                         
             Petitioner testified as follows:                                         

                  Q.   What part, or what did you consider the                        
                       economical life of the equipment that you                      
                       were acquiring or going to acquire to play                     
                       in the decision to invest?                                     







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