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Appendix
Concessions of the Parties
1. Respondent concedes that payments of $6,000 made in
1989, 1990, and 1993, and $13,500 in 1994, by Energy Research &
Generation, Inc. (ERG), to Moraga Valley Presbyterian Church
(MVPC) are not constructive dividends to Burton Benson
(Burton).74
2. Respondent concedes that the following payments that ERG
made for the years listed are not constructive dividends to
Burton:
Year Check No. Amount
1988 19378 $10,000
1988 18617 10,000
1989 20021 33,328
1990 21166 2,610
Respondent concedes that Burton O. and Elizabeth C. Benson (the
Bensons) are not liable for constructive dividends with respect
to the category “other payments” that ERG made of $5,700 for
1990.
3. Respondent concedes that a payment that ERG made in 1993
for medical expense of $4,000 is not a constructive dividend to
Burton.
74In the text of respondent’s opening brief, he states the
amount conceded as $13,500. However, he also states the amount
as $15,500. We assume from the parties concessions and the
record that respondent conceded $13,500 paid to MVPC and $2,000
to Camp Timberlake.
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