Eugene A. Beck, et al. - Page 11




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          when the roof leaked.                                                       
               Every summer, the Becks spent one or two weeks in a cabin at           
          a resort on Lake Melissa in Detroit Lakes, Minnesota.  Michelle             
          and her three children stayed a week, and Michael stayed a couple           
          days.  The corporate minute book reflects that the annual                   
          stockholders meeting was held at the lake, and Beck's Liquors               
          paid the expenses incurred by the Becks for the vacation.                   
               Up until the time of Mrs. Beck's death, Beck's Liquors paid            
          her a wage and officer's compensation.  At the time of her death,           
          Mrs. Beck had between $50,000 and $60,000, of which $26,000 was             
          in cash.  Mrs. Beck also had $6,604 in an IRA, the beneficiaries            
          of which were Michael and Michelle.  Two checks for $3,302                  
          distributed from the IRA and a $1,000 check from her burial                 
          insurance were deposited into Beck's Liquors checking account.              
          Some friends sent checks totaling approximately $9,500 to Mr.               
          Beck as memorials for Mrs. Beck.  The checks were deposited into            
          Beck's Liquors checking account, and Mr. Beck wrote checks to               
          churches and charitable organizations in memory of Mrs. Beck.               
          Some of Mrs. Beck's funeral expenses were paid from Beck's                  
          Liquors checking account.                                                   
               The insurance company paid for the vehicle that was                    
          destroyed in the accident.  The vehicle was owned by Beck's                 
          Liquors.  A check for $6,535 was issued on July 31, 1991, and, on           
          August 12, 1991, $6,535 was deposited into the corporation's                






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