Michael B. Butler and Jean Butler - Page 6




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          foliage nursery business in Apopka, Florida, on land owned                  
          jointly by petitioners.  In 1990, BGE rented the Apopka property            
          from petitioners and operated the nursery, as Sweetwater                    
          Greenery, from that time until some time in 1992.  Petitioner's             
          husband and Thomas George were each 50-percent shareholders of              
          BGE.  Petitioner never favored petitioner's husband's involvement           
          with the nursery, and their discussions on the subject were                 
          usually contentious.                                                        
               During mid-December 1990, BGE applied a fungicide called               
          Benlate, manufactured by E.I. DuPont De NeMours and Co. (Dupont),           
          to its plant inventory for protection against fungi.  The Benlate           
          treatments damaged the foliage, prompting BGE to seek damages               
          from Dupont.  Petitioner's husband told petitioner that he was              
          going to Atlanta during August 1991 to negotiate a claim for                
          damages against Dupont.  BGE and Dupont reached a settlement                
          (settlement) whereby Dupont paid BGE a total of $812,411                    
          (settlement proceeds).  The damage award represented compensation           
          for three items:  Crop damage in the amount of $367,046,                    
          replacement costs of $55,244, and business interruption of                  
          $390,121.  Dupont paid BGE $455,000 during 1991 and $357,411                
          during 1992.  After expenses, BGE received net proceeds of                  
          $158,759 from Dupont during 1992.  Because BGE did not reenter              
          the nursery business after the destruction of its inventory, most           
          of the money BGE received was not spent on replacements.  BGE               






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