Gloria J. Spurlock - Page 6

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          the Federal Rules of Evidence, sworn affidavits for some or all             
          of them with accompanying copies of custodial business records              
          including copies of checks (front and back), Forms W-2 and 1099,            
          accounting entries, and possibly other documentary evidence                 
          showing the amounts paid to petitioner in 1995, 1996, and 1997.             
               Before trial, respondent subpoenaed and received the                   
          affidavits and the records from Ms. Harrison, Ms. McSorley, and             
          George Patenode.  Ms. Harrison is the custodian of the personnel            
          records of Ursuline.  The statements in Ms. Harrison’s affidavit            
          are made in her capacity as the custodian of those personnel                
          records and are made upon her knowledge and belief.  Ms. McSorley           
          is the custodian of the payroll records of the Orchestra.  The              
          statements in Ms. McSorley’s affidavit are made in her capacity             
          as the custodian of those payroll records and are made upon her             
          knowledge and belief.  Mr. Patenode is the custodian of the                 
          records of a transfer agent of Pioneer Investments, Pioneer                 
          Investments Management Shareholder Services (PIMSS).  The                   
          statements in Mr. Patenode’s affidavit are made in his capacity             
          as the custodian of those records and are made upon his knowledge           
          and belief.3                                                                


               3In respondent’s trial memorandum, he identified Teresa                
          LaChapelle as the custodian of records for Pioneer.  Ms.                    
          LaChapelle did not testify at trial and did not submit an                   
          affidavit or records.  Mr. Patenode was not named in respondent’s           
          trial memorandum, and the record does not reflect how or when he            
          succeeded to Ms. LaChapelle’s position as custodian of records              
                                                             (continued...)           




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