Robert M. Temple - Page 36


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                                     APPENDIX D                                       
                                1991 Gross Receipts                                   

          As Stated in Notice of Deficiency       Concessions    Total                
               Payor          Amount                                                  
          Robert Sabo         $600                     0         $600                 
          Robert Sabo         70                       0         70                   
          Robert Sabo         35                       0         35                   
          Fish and Feathers                                                           
          International       250                      0         250                  
          Robert Sabo         1,000                    0         1,000                
          Robert Sabo         500                      0         500                  
          Bad Film       10,500                   ($10,500)      0                    
          Educational                                                                 
          Zoological                                                                  
          Programs Inc.       200                      0         200                  
          State of Ohio       1,000                    0         1,000                
          Robert Sabo         35                       0         35                   
          Robert Sabo         123                      0         123                  
          Avian Farms         2,750                    0         2,750                
          Mary Z. Reed        500                      0         500                  
          Avian Farms         35                       0         35                   
          ITT Hartford        595                      0         595                  
          Robert Sabo         66                       0         66                   
          Avian Farms         1,000                    0         1,000                
          Sea World of Ohio   1,800                    0         1,800                
          Avian Farms         1,000                    0         1,000                
          Mary Z. Reed        1,500                    0         1,500                
          Sea World of Ohio   1,800                    0         1,800                
          Sea World of Ohio   1,200                0             1,200                
          Total          26,559              (10,500)     16,059                      

                                 1991 Royalty Income                                  
               Payor          Amount              Concessions    Total                
          Pennzoil Products   $249                $0             $249                 
          Pennzoil Products   209                      0         209                  
          Pennzoil Products   241                      0         241                  
          Pennzoil Products   337                      0         337                  
          Pennzoil Products   217                      0         217                  
          Pennzoil Products   578                      0         578                  
          Pennzoil Products   369                      0         369                  
          Total               2,199                    0         2,199                
          Total Income1 28,758                     (10,500)     18,258                
               1There is a $1 difference in the totals due to rounding.               





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