Csaba L. Magassy and Frances H. Magassy - Page 12

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          family members spent daytime and evening hours partying on the              
          Feadship.                                                                   
               From 1995 through 1997, while still listed for sale, the               
          Feadship was chartered to a number of paying customers and                  
          received charter fees as follows:                                           

          Date of Charter               Customer            Charter Fees              
          1995                                                                        
          Apr. 11-20, 1995              Dr. P. George  $ 18,000                       
          June 2-6, 1995                PSA*           20,000                         
          July 3-12, 1995               P. Racancello       21,215                    
                    July 26, 1995       NECTA          3,252                          
               Aug. 11-14, 1995         A. Milchan          9,000                     
          Aug. 15-19, 1995              D. Pietro           11,000                    
               Aug. 25-27, 1995         D. Pietro           5,500                     
               Sept. 1-3, 1995          Great Northern                                
                                        Recyclers           7,500                     
               Sept. 4-8, 1995          A. Milchan     12,000                         
          Oct. 22-Dec. 25, 1995         PSA                 20,000                    
          Nov. 13, 1995                 Rose Photo, Inc.           3,300              
          Nov. 27-Dec. 5, 1995          Blood & Wine                                  
                                        Productions          20,000                   
                                        1995 Total Charter Fees  $150,767             
          1996                                                                        
          Mar. 20-Apr. 1996             Pratt/Manson   33,000                         
          Apr. 8-13, 1996               N. Halliday    14,167                         
          Apr. 20-28, 1996              J. Meyer            19,429                    
          July 1-5, 1996                A. Milchan     16,667                         
          July 23-29, 1996              J. Pomerantz        12,600                    
          July 31-Aug. 7, 1996          Cunningham & Co.          18,900              
          Aug. 17-26, 1996              Kaleen Charters21,000                         
          Dec. 26, 1996-Jan. 4, 1997    P. Biersdorfer       20,000                   
                                        1996 Total Charter Fees  $155,763             
          1997                                                                        
          Apr. 9-13, 1997               Fugger               $  4,000                 
                                        1997 Total Charter Fees  $  4,000             
                    *  Plastic Surgery Associates is petitioner’s                     
                    medical practice.                                                 

               As indicated, two of the above paid charters involved                  
          Plastic Surgery Associates (PSA), petitioner’s medical group.               
          Participants in the charters of the Feadship by PSA included                
          partners and staff of petitioner’s plastic surgery practice.                





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