Donna J. Collins - Page 3




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                                  FINDINGS OF FACT                                    
               Some of the facts have been stipulated and are so found.               
          A.   Petitioners                                                            
               Petitioners resided in Fullerton, California, when they                
          filed their petitions.  Their cases were later consolidated for             
          trial, briefing, and opinion.                                               
               Petitioner has a bachelor’s and a master’s degree in                   
          electrical engineering.  Petitioners were married in 1991.  Donna           
          J. Collins (Collins) did not work outside the home while she was            
          raising petitioners’ two young sons in 1994.                                
               Petitioner worked as an engineer for AT&T in Huntington                
          Beach, California, in 1994.  Early in 1994, a recruiting firm               
          contacted petitioner about working for Xircom, Inc. (Xircom), in            
          Thousand Oaks, California.                                                  
               James Richard Soriano III (Soriano) and several Xircom                 
          engineers interviewed petitioner.  On March 24, 1994, Xircom                
          offered petitioner a job at a monthly salary of $6,666.67,                  
          beginning April 18, 1994.  Xircom agreed to pay petitioners’                
          relocation expenses from Fullerton, where they lived at the time,           
          to Thousand Oaks.  Petitioner accepted the Xircom offer.                    
          Petitioner resigned from AT&T on March 31, 1994.                            
               Xircom withdrew its offer to petitioner on April 11, 1994.             
          Petitioner unsuccessfully tried to withdraw his resignation from            
          AT&T.  He advised Xircom of this fact on April 14, 1994.                    






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