Joseph A. and Sari F. Deihl - Page 8

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          manufacturing laboratory, and a storage warehouse.  Five                    
          buildings are located on the west side and consist of both office           
          and warehouse or industrial space, some of which is leased to               
          third-party tenants.                                                        
               In operating their businesses, petitioners employed the                
          services of several professional advisers.  Robert J. Hartmann,             
          an attorney, certified in Arizona as a tax law specialist in past           
          years and also holding a degree in accounting, met Mr. Deihl in             
          1983 and became involved in legal work for Mr. Deihl and his                
          companies.  Mr. Hartmann initially assisted with contract                   
          disputes and organizational issues, and by 1998 approximately 70            
          percent of his practice was devoted to providing services for               
          petitioners and their entities.  At that time and at Mr. Deihl’s            
          request, Mr. Hartmann relocated to an office on 24th Street to be           
          closer to the corporate headquarters.                                       
               With respect to the accounting function, prior to about the            
          1991 to 1992 period, petitioners had employed the services of an            
          outside accounting firm, referred to as “Duskin & Duskin”,                  
          apparently working principally with Bernie Duskin, alleged to be            
          a certified public accountant (C.P.A.).   Mr. Duskin introduced             
          Mr. Deihl to Martin D. Goltz, recently arrived in Arizona from              
          Illinois.  Mr. Goltz had received from DePaul University in                 
          Chicago, Illinois, a degree in accounting in 1964 and then a                
          juris doctorate in 1967.  Mr. Goltz was licensed by the State of            






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