Thomas J. Mitchell and Janice M. Mitchell - Page 3

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          That room had a dedicated phone line, a fax machine, an answering           
          machine, a desk, and file cabinets.                                         
               American Collegiate Network (ACN) is a magazine publisher              
          based in Los Angeles, California.  ACN hired Scott Schmidt in               
          1991 to be its publisher, and it retained petitioner for 4 months           
          primarily to advise Mr. Schmidt and it on ACN's printing process.           
          After the 4 months were over, ACN retained petitioner for another           
          "short period of time" to advise it and Mr. Schmidt on a new                
          concept for its magazine.                                                   
               Mr. Schmidt was abruptly fired in 1992, and ACN hired Gayle            
          Sweetland as its new publisher.  Ms. Sweetland had no experience            
          as a magazine publisher, and ACN retained petitioner on an as               
          needed basis to advise her and it for a period of time of not               
          more than 1 year.  During 1992, petitioner, while in California,            
          advised Ms. Sweetland on the intricacies of publishing, and he              
          advised ACN on its printing process.  He also, from his home in             
          Orland Park, advised ACN on the circulation of its magazine.                
          Petitioner worked for ACN in California for approximately 130               
          days in 1992.  Approximately 42 days were spent at ACN's print              
          shop in Riverside, California, and the remaining days were spent            
          70 miles away at ACN's offices in Century City, California.                 
               In early 1993, ACN retained petitioner to perform a                    
          marketing study from his house in Orland Park and to continue               
          advising it on an as needed basis.  The study would take less               
          than 1 year, and, while working on it, petitioner also traveled             

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