Marvin L. Barmes and Barbara J. Barmes - Page 49




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          quarter ended September 30, 1995, which was filed under the name            
          “Marvin L. and Barbara J. Barmes PTR”.  That form reflected total           
          wages, tips, and other compensation paid by Marvin L. and Barbara           
          J. Barmes PTR in the amount of $325,414.97.                                 
               On January 16, 1996, Ms. Barmes signed Form 941 for the                
          quarter ended December 31, 1995, which was filed under the name             
          “Marvin L. and Barbara J. Barmes PTR”, EIN 35-1305131.  That form           
          reflected total wages, tips, and other compensation paid by                 
          Marvin L. Barmes and Barbara J. Barmes PTR in the amount of                 
          $92,179.53.                                                                 
               On March 11, 1997, Mr. Barmes signed Form 941 for the                  
          quarter ended March 31, 1997, which was filed under the name                
          “Marvin L. and Barbara J. Barmes PTR”, EIN 35-1305131.  In that             
          form, Mr. Barmes wrote “Nothing to report”, checked the box                 
          indicating that Marvin L. and Barbara J. Barmes PTR did not have            
          to file returns in the future, and stated that the date on which            
          final wages were paid by Marvin L. and Barbara J. Barmes PTR was            
          October 12, 1995.                                                           
               Federal Employment Tax Returns--Sandbar                                
               Wholesale Trust and Sandbar Real Estate Trust                          
               As of the date of the trial in this case, neither Sandbar              
          Wholesale Trust nor Sandbar Real Estate Trust had filed a Federal           
          employment tax return or paid any Federal employment tax.                   









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