Thomas E. and Susan L. Truskowsky - Page 6

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          If a veterinarian was required, he generally contacted the                  
          veterinarian.  He would also contact petitioners when the                   
          veterinarian was needed, as they were responsible for the                   
          resulting expenses.  Mr. Deitch estimates there were from 8 to 10           
          calves born to petitioners' animals during a year.  He, his wife,           
          or other family member was present for the births.  He spent, on            
          average, about 1-1/2 hours a day with petitioners' animals,                 
          feeding and observing them, and performing other miscellaneous              
          tasks.                                                                      
               Mr. Deitch did not invoice or bill petitioners under the               
          oral agreement, but petitioners kept track of the number of                 
          cattle present at K-C during each month in 1996 and 1997 and,               
          generally, paid accordingly.                                                
               Veterinary Breeding Services                                           
               From time to time during the period at issue, petitioners'             
          cattle received veterinary services at some distance from K-C.              
          The services included in vitro fertilizations and embryo                    
          transfers, techniques which particularly interested petitioners.            
          In 1996, some of the cattle were transported to a facility called           
          Em Tran in Elizabethtown, Pennsylvania.  In 1997, cattle were               
          sent to both Em Tran and Genetic Visions in Coatesville,                    
          Pennsylvania.                                                               
               One or both of petitioners visited Em Tran about 8 times               
          over 2 years, and they went to Genetic Visions about 14 times in            






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