Robert M. Temple - Page 37


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                                     APPENDIX E                                       
                                1992 Gross Receipts                                   

          As Stated in Notice of Deficiency       Concessions    Total                
               Payor          Amount                                                  
          Educational                                                                 
          Zoological                                                                  
          Programs, Inc.      $100                     0         $100                 
          Anheuser-Busch      2,000                    0         2,000                
          Anheuser-Busch      2,700                    0         2,700                
          Anheuser-Busch      1,400                    0         1,400                
          Timothy L. Charles    500                    0         500                  
          Anheuser-Busch      1,400                    0         1,400                
          Avian Farms         560                      0         560                  
          Avian Farms         350                      0         350                  
          Avian Farms         70                       0         70                   
          Anheuser-Busch      1,600                    0         1,600                
          Anheuser-Busch      1,200                    0         1,200                
          Anheuser-Busch      1,200                    0         1,200                
          Anheuser-Busch      1,200                    0         1,200                
          Cortland Savings                                                            
          Bank                391                 ($391)         0                    
          Anheuser-Busch      1,200                    0         1,200                
          Anheuser-Busch      1,200                    0         1,200                
          Anheuser-Busch      1,200                  0           1,200                
          Total               18,271              (391)          17,880               

                                 1992 Royalty Income                                  
               Payor          Amount              Concessions    Total                
          Pennzoil Products   $155                $0             $155                 
          Pennzoil Products   281                      0         281                  
          Pennzoil Products   257                      0         257                  
          Pennzoil Products   332                      0         332                  
          Pennzoil Products   745                      0         745                  
          Pennzoil Products   432                   0          432                    
          Total               2,203                    0         2,203                
          Total Income1    20,474                   (391)     20,083                  
               1There is a $1 difference in the totals due to rounding.               











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