E. Carolyn Mellen - Page 3




                                                - 3 -                                                   
            Community College.                                                                          
                  Since 1989, Questar InfoComm (Questar) has employed peti-                             
            tioner as a secretary, for which she received the following                                 
            compensation during the years indicated:                                                    
                             Year                               Compensation1                           
                             1994                                $19,788.11                             
                             1995                               22,691.49                               
                             1996                                      2                                
                             1997                                25,791.07                              
                             1998                                28,529.83                              
                             1999                                33,783.53                              
                             2000                                33,800.81                              
                             2001                                31,963.39                              

                        1State income tax, but no Federal income tax, was                               
                  withheld from the compensation that petitioner received from                          
                  Questar during 1994 and 1995.  Federal income tax and State                           
                  income tax were withheld from the compensation that peti-                             
                  tioner received from Questar during 1997, 1998, 1999, 2000,                           
                  and 2001.                                                                             
                        2The record does not disclose the amount of peti-                               
                  tioner’s compensation from Questar during 1996, nor whether                           
                  any Federal income tax or State income tax was withheld from                          
                  that compensation.                                                                    
            At the time of the trial in this case, petitioner’s annual                                  
            compensation from Questar was $38,160.                                                      
                  At all relevant times, petitioner’s employment with Questar                           
            provided her, inter alia, certain health and dental benefits as                             
            well as life and accident insurance and the right to participate                            
            in a retirement plan (Questar retirement plan).  Petitioner                                 
            contributed the following amounts to the Questar retirement plan                            
            during the years indicated:                                                                 







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