John Michael Kernan - Page 4

                                        - 3 -                                         

          managers in the use of the Oracle software system referred to               
          above.  Petitioner terminated his employment with the Fund, and,            
          sometime in March 1996, he entered into a contract with Josten's            
          for a period of 6 months commencing on April 1, 1996.  Petitioner           
          began work on or about the scheduled commencement date.  By                 
          mutual agreement with Josten's, petitioner worked approximately 1           
          month beyond the expiration date of the contract, until November            
          1996.  All the work petitioner performed under this contract was            
          at the business facilities of Josten's at Memphis, Tennessee.  He           
          was not required to travel away from Josten's facilities, and he,           
          in fact, did not incur any traveling or other expenses in                   
          connection with his contract except those that are at issue in              
          this proceeding.  Moreover, Josten's did not impose on petitioner           
          any restriction or requirement as to where petitioner was to live           
          during the contract.                                                        
               While living in Austin, Texas, petitioner owned a half                 
          interest in a home that he shared with another individual.  His             
          interest in this home was fully paid for, and petitioner retained           
          that interest while he was engaged on the contract with Josten's            
          at Memphis, Tennessee.  Petitioner did not incur any expenses               
          relating to the Austin home while he was engaged on the Josten's            
          contract.  Petitioner moved out of the Austin, Texas, home on or            
          about March 28, 1996, and took up residence with a young lady who           
          lived at Knoxville, Tennessee, whom petitioner had met in                   

Page:  Previous  1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011