Marvin L. Barmes and Barbara J. Barmes - Page 25




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          information that he provided on behalf of the account holder in             
          each such application was correct.  Below Mr. Barmes’ signature             
          in each account application, Mr. Barmes wrote the words “Without            
          prejudice”.                                                                 
               As of October 13, 1995, Community Bank listed (October 13,             
          1995 signature card) the following individuals as having signa-             
          tory authority (signatories) over various separate Community Bank           
          accounts maintained under the respective names Sandbar Real                 
          Estate Trust, Sandbar Wholesale Trust,17 Sandbar Family Trust,              
          and Land Vehicle Trust:18  Marvin L. Barmes, Barbara Barmes,                
          Marvin Barmes, Jr., Greg Barmes, Mark Barmes, Brian Barmes, Susan           
          Thomas Barmes, Jennifer Burgess Barmes, and James Rabold.19  The            
          October 13, 1995 signature card identified Marvin L. Barmes as              
          general manager and Susan Thomas Barmes, Jennifer Burgess Barmes,           
          and James Rabold as trustees.                                               


               17Mr. Barmes opened three different accounts under the                 
          respective names Sandbar Wholesale Trust--Barbara’s Gift Shop,              
          Sandbar Wholesale Trust--Barmes Wholesale, and Sandbar Wholesale            
          Trust--Payroll.  The record does not disclose whether the indi-             
          viduals listed as signatories for the three accounts maintained             
          under the name Sandbar Wholesale Trust were signatories for all             
          three of those accounts.                                                    
               18The record does not disclose that an account was opened at           
          Community Bank under the name Land Vehicle Trust.                           
               19Marvin Barmes, Jr., Greg Barmes, Mark Barmes, and Brian              
          Barmes are sons of petitioners.  During the year at issue, Susan            
          Thomas Barmes was married to Greg Barmes, Jennifer Burgess Barmes           
          was married to Mark Barmes, and James Rabold was married to Carol           
          Barmes, who is Mr. Barmes’ sister.                                          





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