- 14 - issue. Royalty payments from Pennzoil and Scavenger were as follows: Year Royalty Income 1990 1$2,789 1991 22,199 1992 32,203 Total 7,191 1 See appendix H. 2 See appendix I. 3 See appendix J. With the exception of one deposit, all checks were deposited into an account with the Second National Bank of Warren, account No. 1163506106 (Second National 106 account). The account was held in the name of Trundle Management, Eton Trust Co., Ltd., Trustee.24 Originally, Mrs. Temple and P. Evans had signature authority over the account. Petitioner’s address was listed on the signature card. On July 7, 1992, B. L. Holtzhauer’s name was added to the signature card. The address listed as B. L. Holtzhauer’s address on the signature card was petitioner’s residence. Bank statements were sent to petitioner’s residence. During the years in issue, Mrs. Temple signed checks drawn on the Second National 106 account as follows: 24For a period that included June 9, 1988, through Jan. 8, 1993.Page: Previous 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Next
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