Eugene A. Beck, et al. - Page 8




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               C.  Officers                                                           
               During the years at issue, the following persons were                  
          officers of Beck's Liquors:                                                 
          1991                                                                        
          President                               Gretchen Beck                       
          Vice president                          Michael Beck                        
          Secretary                               Michelle Beck                       
          Treasurer                               Eugene Beck                         
          1992                                                                        
          President and Treasurer                 Eugene Beck                         
          Vice president                          Michael Beck                        
          Secretary                               Michael Beck                        
          1993                                                                        
          President                               Michael Beck                        
          Vice president                          Michelle Beck                       
          Secretary and Treasurer                 Eugene Beck                         
               D.  Operation of the Business                                          
               In the 1980s, Mr. Beck worked at the liquor store in the               
          morning, an employee, Jim Grandbois (Mr. Grandbois) worked in the           
          afternoon, and Mrs. Beck closed the store.  Mrs. Beck cleaned               
          houses during the day and worked in the liquor store at night.              
               From 1990 through the years at issue, Mr. Grandbois worked             
          full time and managed the store.  In addition to his wages,                 
          Beck's Liquors provided Mr. Grandbois with basic health insurance           
          through Protective Life.                                                    
               During the years at issue, employees of Beck's Liquors often           
          cashed their paychecks at the store and occasionally used cash              
          from the till to pay for some minor store expenses; most store              





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