Sandrus L. Collier - Page 3




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          that, during a period which is not disclosed by the record but              
          which included at least certain years prior to 1988, Mr. Collier            
          was in arrears with respect to that obligation.                             
               During the period 1987 through 1991, Ms. Collier worked as a           
          teacher with the Fairfax County Public School System, and Mr.               
          Collier worked for one or more banks, for which they received the           
          wages indicated:                                                            
            Year       Ms. Collier’s Wages          Mr. Collier’s Wages               
            1987             $24,678                      $37,214                     
                                                             1                        
            1988             25,000                                                   
            1989             33,502                       41,130                      
            1990             32,689                       41,729                      
            1991             33,000                       41,793                      
               1The 1988 joint return is not part of the record, and the              
          record does not disclose the amount of Mr. Collier’s wages during           
          1988.                                                                       
          During the same period, the respective employers of Ms. Collier             
          and Mr. Collier withheld from their respective wages the amounts            
          of Federal income tax (tax) indicated:                                      
                                                           Total Tax With-            
                                                           held from Wages            
                  Tax Withheld from    Tax Withheld from   of Ms. Collier             
                   Ms. Collier’s        Mr. Collier’s         and Mr.                 
           Year   Wages                Wages               Collier                    
           1987           0                 $2,967             $2,967                 
           1988           1                    1               4,171                  
           1989       $3,237                2,239              5,476                  
           1990        2,859                2,159              5,018                  
           1991           1                    1               4,628                  
               1The record does not disclose how much, if any, of the total           
          amount of tax withheld for taxable years 1988 and 1991 is attrib-           
          utable to tax withheld from Ms. Collier’s wages and how much, if            






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