Lucian T. Baldwin, III - Page 4

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                                  FINDINGS OF FACT                                    
               Some of the facts have been stipulated and are so found.               
          The stipulation of facts and supplemental stipulations of facts             
          are incorporated in this opinion by this reference.                         
               At the time the petitions in these cases were filed,                   
          petitioners, who were married to each other during the years at             
          issue, were no longer married and resided separately in Winnetka,           
               Petitioner received his bachelor of science degree from                
          Santa Clara University.  He subsequently obtained a master of               
          business administration degree with emphasis in agribusiness.               
          Petitioner also attended law school for two semesters on a part-            
          time basis.                                                                 
               Petitioners were married in 1978.  They have three children:           
          Christina, Jane, and Lucian, born in 1982, 1986, and 1987,                  
          respectively.  In September of 1990, petitioners separated, and             
          in late 1990, a petition for divorce was filed.  In 1993,                   
          following a hotly contested trial involving multiple issues                 
          concerning the ownership of property, a judgment of dissolution             
          was entered, and petitioners’ divorce became final.                         
          Petitioner’s Bond Trading Activities and Other Business Ventures            
               Petitioner has been a bond trader at the Chicago Board of              
          Trade since 1982.  From 1987 through 1989, petitioner traded as a           

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