Janet H. Krasner, Petitioner, and Paul Krasner , Intervenor - Page 4

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          1997, their son W was experiencing problems while attending                 
          public school.  As a result, petitioner and Mr. Krasner decided             
          to re-enroll him in private school.  In 1998, their daughter C              
          also was experiencing problems while attending public school.  As           
          a result, petitioner and Mr. Krasner decided to re-enroll her in            
          private school.                                                             
               At all relevant times, Mr. Krasner paid all private elemen-            
          tary and high school tuition expenses incurred for the children.            
          Those annual tuition expenses totaled approximately $48,000.  At            
          all relevant times, Mr. Krasner also paid all summer camp ex-               
          penses incurred for the children.  Those summer camp expenses               
          totaled approximately $7,800 a year.                                        
               For a three-year period around 1998-2001, Mr. Krasner also             
          was the sole stockholder of a corporation known as Save-A-Tooth,            
          Inc., which manufactured and distributed a medical emergency                
          device called Save-A-Tooth (Save-A-Tooth device).3                          
               Endodontics and Save-A-Tooth, Inc., had separate bank                  
          accounts to which only Mr. Krasner had access.  Petitioner had no           
          knowledge of those accounts (or any other accounts that might               
          have existed in the name of Mr. Krasner or any of his businesses)           
          until sometime around or after she filed for divorce on December            
          7, 1999.  (We shall sometimes refer collectively to the respec-             

               3After Save-A-Tooth, Inc., was dissolved sometime around               
          2001, Mr. Krasner formed another corporation known as Phoenix               
          Lazarus to manufacture and distribute the Save-A-Tooth device.              




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