William C. and Cheryl M. Fowler - Page 4




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               Petitioner kept electronic calendars of his activities.  He            
          planned his activities about a month in advance and would enter             
          in his calendar the activities that he planned to accomplish.  He           
          entered on the calendar the date and time, including the                    
          beginning and ending times based upon his estimate of length of             
          each activity, and the description of the planned activity.  He             
          did not go back and correct his calendar entries to reflect the             
          actual time spent or to reflect a change in his planned activity.           
          In preparation for trial in October 2001, petitioner reviewed his           
          calendars and supplemented the entries with handwritten notations           
          based on his recollection.                                                  
               Based on petitioner’s calendar entries, petitioner prepared            
          summaries of his time spent working at United Air Temp.                     
          Petitioner’s summaries estimate that he worked at United Air Temp           
          about 664 hours and 712.5 hours in 1994 and 1995, respectively.             
          Generally, petitioner estimated that he worked in the office an             
          average of 2 or 3 days per week for approximately 10 to 15 hours            
          per week.  Unrecorded activities included petitioner’s telephone            
          conversations with Dorin Ivanescu, executive vice president of              
          United Air Temp, outside of business hours that occurred about 4            
          to 10 times each month, with calls lasting an average of 10 to 15           
          minutes each, or approximately 30 hours per year.                           










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