Dori R. Merriam, Transferee - Page 15

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               Petitioner contends that Lalosh testified that petitioner              
          had no role in Napa.  We disagree.  Lalosh testified about James            
          Merriam’s office procedures, that petitioner signed several Napa            
          checks, and that James Merriam signed Napa documents.  Lalosh did           
          not testify that petitioner had no role in Napa.                            
               Petitioner denies receiving substantial sums from Napa.  Our           
          bases for finding that she received about $1.5 million in a 2-              
          year period are that: (a) Petitioner said that she received                 
          monthly payments from Napa for household expenses; and (b) Ted              
          Merriam testified that (i) James Merriam wanted petitioner to               
          receive at least $20,000 to $30,000 per month for that purpose;             
          (ii) Napa gave petitioner $1.5 million in a 2-year period; and              
          (iii) petitioner gave Napa $1.5 million in notes during that                
          period.  The hearing record for petitioner’s motion includes the            
          three Napa checks payable to and signed by petitioner: $9,000 on            
          April 15, 1985, $9,000 on April 22, 1985, and $5,000 on April 24,           
          1985.  These checks, the consent to action, and the promissory              
          note that petitioner admitted that she signed show that                     
          petitioner received substantial sums from Napa.  We are not                 
          convinced that the submission to the Court of the stipulation of            
          facts was fraud on the Court.                                               











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