Jack B. Newhart - Page 6




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          activity.  The 1995 document does not indicate where petitioner             
          claims he undertook the various activities listed in that                   
          document or whether petitioner was required to travel in order to           
          perform any of those claimed activities.                                    
               The following chart shows the total number of hours listed             
          in the 1995 document that petitioner contends he spent on certain           
          types of activities:                                                        
                  Claimed Types of Activities          Claimed Total Hours            
          Review of management files and                      2                       
          responsibilities                                                            
          Review of catering functions with local            2.5                      
          schools                                                                     
          Review of, and/or planning, new business           3.5                      
          sites                                                                       
          Review of, and/or recommendations on,               9                       
          employee hiring criteria and/or employee                                    
          pay scales                                                                  
          Review of, and/or recommendations on, menu         17.5                     
          items and/or pricing                                                        
          Review of employee files                           18.5                     
          Review of, and/or drafting of, budgets             19.5                     
          Review of prospective purchase proposals           22.5                     
          Internet search for, and/or study of,              25                       
          licensing information and/or                                                
          opportunities                                                               
          Review of payroll reports                          28                       
          Review of past growth and/or drafting of,          28.5                     
          or review of, projections relating to                                       
          expansion                                                                   














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