- 31 -                                         
          expert witness report, his rebuttal report, and his expert                  
          witness testimony did assist us, as trier of fact, in                       
          understanding concepts involved in determining reasonable                   
          compensation, and in understanding matters raised by Hakala.  See           
          Koch Refining Co. v. Jennifer L. Boudreau MV, 85 F.3d 1178, 1182-           
          1183 (5th Cir. 1996).                                                       
               (c)  Ding                                                              
               Ding is president of Personnel Systems Associates.  She was            
          awarded the degree of M.B.A. by the University of Southern                  
          California, and the degree of B.A. in Industrial Psychology from            
          UCLA.  She has testified as an expert witness in reasonable                 
          compensation cases.                                                         
               Ding did not conclude what was maximum reasonable                      
          compensation for Jack’s services to petitioner in the years in              
          issue, but she concluded that “Mr. Brewer was compensated at a              
          rate in 1995 and 1996, which we believe an investor in an arm’s-            
          length transaction would have thought to be reasonable”.                    
          Nevertheless, Ding’s presentation of the data from RMA enables us           
          to make our own evaluation and to start the process of                      
          redetermining reasonable compensation numbers for Jack’s                    
          services.                                                                   
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