Estate of Burton W. Kanter, Deceased, Joshua S. Kanter, Executor, and Naomi R. Kanter, et al. - Page 448

                                                 -90-                                                   
            Table 2                                                                                     
              Year            Amount                                                                    
                                 1977            $54,848                                                
                                 1978             60,739                                                
            1979               --                                                                       
                                 1980            171,027                                                
                                 1981            128,671                                                
              1982            246,717                                                                   
              1983            245,843                                                                   
              1984            265,846                                                                   
              1985            295,415                                                                   
              1986            330,376                                                                   
              1987            327,784                                                                   
              1988            281,926                                                                   
              1989             75,396                                                                   
              1990             24,340                                                                   
              1991             23,288                                                                   
              1992             21,332                                                                   
              1993             21,251                                                                   
              1994             14,911                                                                   
                                    Total       2,589,710                                               
            Exh. 4003.  Although Hyatt Corp. was unable to find a record of                             
            any payment to KWJ Corp. for the 1978 contract year, Harold S.                              
            Handelsman, Hyatt Corp.’s general counsel, believed that a                                  
            payment was made to KWJ Corp. for 1978.  Handelsman, Transcr. at                            
            1142.                                                                                       
                  As discussed in detail in additional findings of fact, infra                          
            pp. 192-194, KWJ Corp., and later KWJ Partnership, paid                                     
            substantial amounts to Ballard’s and Lisle’s adult children                                 
            during the period 1982 to 1989, and those amounts were deducted                             
            as consulting fees.                                                                         







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