UNITED STATES DISTRICT COURT EASTERN DISTRICT OF MISSOURI EASTERN DIVISION WILLIAM R. GAFFEY, Plaintiff, vs. Cause No. PETER MONTAGUE, et 31., Defendants. PLAINTIFF SECOND REQUEST FOR PRODUCTION OF DOCUMENTS DIRECTED TO DEFENDANTS COMES NOW Plaintiff, William R. Gaffey, by and through his counsel, and pursuant to Rule 34 of the Federal Rules of Civil Procedure, and hereby request that Defendants Peter Montague and Environmean Research Foundation produce the following documents for inspection and copying at the of?ces of Plaintiff?s attorneys, Lewis, Rice Fingersh, 8182 Maryland Avenue, Suite 400, Clayton, Missouri 63105 by no later than November 28, 1994. Definitions and Instructions Please refer to the de?nitions and instructions set forth in Plaintiff?s First Request for Production of Documents Directed to Defendants previously served upon Defendants' counsel. Said de?nitions and instructions are incorporated by reference herein and made a part hereof. Documents Requested 1. All documents evidencing, relating or referring to Cate Jenkins and the preparation of her memorandum dated February 23, 1990 and/or? disputepr administrative proceeding involving Cate Jenkins and her superiors at the Environmental Protection Agency, including but not limited to all documents provided to either Defendant by William Sanjour relating to: the capacity in which Cate Jenkins prepared her memorandum dated February 23, 1990; (2) any dispute or administrative proceeding involving Cate Jenkins and her superiors at the Environmental Protection Agency; or (3) the scope of the duties and responsibilities of an employee of the Environmental Protection Agency as described by Peter Montague in his deposition testimony regarding the foregoing. 2. The documents identi?ed and footnoted as attachments to Peter Montague?s August 8, 1990 letter to Monnye R. Gross in the form in which they were attached to said letter. These documents include the following articles: Alastair Hay and Ellen Silbergeld, "Assessing the Risk of Dioxin Exposure," Nature Vol. 315 (May, 1985), pgs. 102-103. Carol VanStrum and Paul Merrell, "Dioxin Human Health Damage: Damage Data?" Journal of Pesticide Reform Vol. 10 #1 (Spring, 1990), pgs. 8-12. 3. All documents provided to Defendants by attorney Rex Carr or his of?ce in reSponse to the letter of Peter Montague dated April 23, 1990 to Mr. Rex Carr, including but not limited to Rex Carr?s letter to Peter Montague and all enclosed materials from attorney Rex Carr to Peter Montague as generally described in the deposition testimony of Peter Montague regarding these documents. 4. All documents evidencing, relating or referring to the net worth of Defendant Environmental Research Foundation for calendar year 1993 and the ?rst, second and third quarters- of calendar year 1994, including but not limited to, the federal income tax Form 990 ?led by Defendant Environmental Research Foundation for tax year 1993, and all income statements and balance sheets and/or other listings of assets and liabilitiesiipr the periods stated. 5. All documents evidencing, relating to or referring to the personal net worth of Defendant Peter Montague from March, 1990 to the present, including but not limited to, federal 2 and state income tax returns, personal ?nancial statements, and/or other listings of assets and liabilities for the time periods stated. 6. The policy of insurance identi?ed and described by Defendants in their reSponse to Interrogatory 1 of Plaintiff?s Second Set of Interrogatories and all other documents that evidence, support or relate to Defendants? response to said Interrogatory. LEWIS, RICE FINGERSH By Richard A. Wunderlich Cordell P. Schulten 8182 Maryland Avenue, Suite 400 Clayton, Missouri 63105 (314) 444-7600 Attorneys for Plaintiff CERTIFICATE OF SERVICE The undersigned hereby certi?es that a copy of the foregoing was served on Joseph L. Leritz and Edward M. Roth, LERITZ, PLUNKERT BRUNING, P.C., One City Centre, Suite 2001, St. Louis, Missouri 63101 by facsimile ((314) 231-9480) and by United States Mail, postage pre?paid and to Gerson H. Smoger, SMOGER ASSOCIATES, 14300 The Quorum, #550, Dallas, Texas 75240 and Paul E. Merrell, Esq., BRADLEY MERRELL, 7493 East Five Rivers Road, Tidewater, Oregon 97390 by depositing a copy of the same in envelopes addressed as above-stated in the United States Mail, postage pre-paid on day of October, 1994. . (7 UNITED STATES DISTRICT COURT EASTERN DISTRICT or MISSOURI EASTERN DIVISION WILLIAM R. GAFFEY, Plaintiff, VS. Cause No. PETER MONTAGUE, et a1., Defendants. INTI '8 ES ON BEST FOR ODU ON CUM Comes now plaintiff, by and through his counsel, and in response to Defendants? Request for Production of Documents, states as follows: as as 1. Any statements by defendants concerning plaintiff, Judith Zack, or Raymond Suskind, or any of the matters alleged in plaintiff's petition. RESPONSE: Discovery continuing. See copy of Corporate Crime Reporter Interview with Peter Montague (envelope marked "Production of Documents, Item article attached to Plaintiff?s Complaint and documents produced in response to Request Nos. 7 and 13 below. 2. The study done by plaintiff and Zack concerning Dioxin (hereinafter "the study"), mentioned in defendants' article referred to in the petition (hereinafter ?the article"), including all work papers, notes, memos, and correspondence related to the study. RESPONSE: Plaintiff is not in possession of any documents relating to the study other than the study itself, a copy of which is produced. 3. A11 medical records, employment records, data, and other documents pertaining to the exposure of.Honsanto workers to Dioxin, and the effects of that exposure. (Exposure is defined as any exposure at any level, whether acute or chronic). RESPONSE: Plaintiff is not in possession of any such documents. EXHIBIT A i - - (T. Any standards, treatises, or other documents upon which the definition 0r determination of exposure was based for purpose of the study. RESPONSE: See definitions section in the study. 5. All directives, memos, correspondence, or other instructions or suggestions you received at any time from any person at Monsanto regarding the study. RESPONSE: Plaintiff has no responsive documents. 6. Any publication of the study. RESPONSE: See response-to request number 1 above. 7. Any correspondence related to the study or the article between plaintiff or Zack and the defendants. RESPONSE: Responsive documents have been produced. 8. Any correspondence, notes, or memos sent to plaintiff, Zack or Monsanto regarding the article. RESPONSE: Plaintiff is unaware of any responsive documents. 9. If you are claiming any financial loss, your federal and state income tax returns, together with all attachments, for the years 1985 through the present. RESPONSE: Responsive documents have been produced. 10. Any documents describing or evidencing any financial or other loss as a result of the article. RESPONSE: Responsive documents have been produced. Discovery continuing. 11. Your curriculum vitae and resume. RESPONSE: See document produced. 12. All articles, books, speeches, letters, orpmesentations you have given or written professionally. RESPONSE: Responsive documents will be produced for inspection at a mutually agreeable time and location. 13. ?Any correspondence regarding the article or the study between plaintiff and any person or entity. 1 (ESPONSE: Objection. Plaintiff objects to this request to the extent it calls attorney-client privilege and/or the attorney work product doctrine, and on the grounds that the request is overly broad, vague, unduly burdensome and harassing. Subject to these objections and without waiving same, all-responsive non-privileged documents have been produced. 14. All documents advertising or giving tnotice of any speaking engagements, publications, or programs in which plaintiff participated. RESPONSE: Plaintiff has no responsive documents in his possession. 15. Any other studies, together with work papers, notes, memoranda, and correspondence, relating to the effects of Dioxin exposure done by plaintiff ,or other persons connected with Monsanto, including but not limited to Raymond Suskind and Judith Zack. RESPONSE: Plaintiff has done no studies of dioxin exposure other than the one in question, and Plaintiff possesses no documents relating to other studies. Citations for the other! studies have been provided in response to Defendants' interrogatories. 16. Any standards, treatises, or other documents upon which the definition or determine of exposure was based in any of the studies referred to in request number 15. RESPONSE: See response to request number 15 above. 17. Any standards, treatises, or other documents upon which the definition or determination of exposure was based in any other studies you.have exposure to hazardous chemicals of any kind. RESPONSE: Responsivie documents will be produced for inspection at a mutually agreeable time and location. 18. Any correspondence, articles, studies, commentaries or other documents criticizing the study, or criticizing any other studies relating to the effects of Dioxin exposure done by plaintiff or other persons connected with Monsanto, including but not limited to Raymond Suskind or Judith Zack. (ESPONSE: Any responsive documents in Plaintiff possession have been produced in.response to prior requests. LEWIS, RICE FINGERSH Richard A. W?hderlich Daniel D. Zegura 8182 Maryland Avenue, Suite 400 Clayton, Missouri 63105 (314) 854-8544 Attorneys for Plaintiff BY Certi cat 0 co The undersigned counsel for plaintiff certifies that true copies of the foregoing were mailed first class U.S. Hail, postage prepaid; the day of November, 1993, to the following attorneys of record: . . 1 I John A. Michener, Esq. EVANS DIXON 1200 Saint Louis Place 200 North Broadway St. Louis, MO 63102 Gerald Ortbals, Esq. GREENSFELDER, HEMKER GALE 1800 Equitable Building 10 South Broadway St. Louis, MO 63102 Nlan M- f?sz', . EM PREFACE Increasing international concern is being expressed regarding the contamination of the environment with dibenzo-p- dioxins and dibenzofurans because certain of these chemicals have been shown to be highly toxic to animals and are ubiquitous in the environment. They are known to be distributed as contaminants of commercial products and as by-products from com- bustion processes. A considerable volume of information has accumulated on these chemicals in the past two decades. particularly for the most toxic of them. However. this body of knowledge has not succeeded in resolving genuine judgmental differences among experts in the field as to the degree of hazard to human health and the environment. In light of the widespread public concern. it is clearly imperative to come to grips with the continuing scientific controversy. to review the data. assess the issues. to see where areas of agreement exist. and where further research is needed to resolve remaining areas of disagree- ment. - This volume represents an effort to contribute to these goals. The volume contains the Proceedings from an International Symposium on Chlorinated Dioxins and Related Compounds which was held October 25 to 29. 1981. in Arlington. Virginia. The objectives of the meet- ing were to bring together scientists from a wide range of disci- plines. all of whom were directly concerned with one aspect or another of the dioxin problem. to review the existing information. evaluate controversial data. present new data. identify areas of agreement. and indicate directions for future research. The 56 papers and panel'reports that comprise this volume testify to the success of the Symposium. The meeting was divided into nine sections: Definition of the Problem Analytical Chemistrv Environmental Chemistry Animal Toxicologv mu: .3 r. 0- .Iei. EXHIBIT sv? WV 'I'vv \v 'nickcnounn (It! A HORIALITY STUDY OF NORKERS EMPLOYED -HONSANTO COMPANY PLANT IN NITRO, WEST VIRGINIA Judith A. Zack and.Willian R. Gaffey Monsanto Company St. Louis, Missouri USA -The compound (TCDD) is a highly toxic impurity that is formed in trace quantities during the production acid Exposure to TCDD can cause chloracne, a skin disorder characterized by comedones. and abscesses.1 Outbreaks of chloracne have been reported among workers associated with the production of 2.4.5-T and based products. Such incidents resulting from both accidental and routine occupational exposures have been reported from several countries.2 The firSt reported induscrial accident involving exposure to TCDD occurred in 1949 at the Honsanto Company plant in Nitro. WeSt Virginia. A total of 122 employees developed of chloracne following a trichlorophenol (TCP) process accident. An undetermined number of other employees developed of chloracne resulting from expoSure to the regular operations concerned'uith 2.4.5-I pro- duction over the period 1948-1969. Between 1949 and 1953. Ashe and Suskinda?? examined thirty- eight Nitro plant employees with chloracne. Twelve of these had developed of chloracne directly following the 19?9 acci- dent; twentyesix other chloracne cases had resulted from exposure to the regular production operations. In addition to chloracne. other signs and were observed in this group. These included severe aches in the lower extremities. fatigue. nervousness and irritabilityr loss or decrease of libido. and vertigo. These findings are consistegt with those that have been reported in other industrial incidents." 575 r' 576 AND w. R. GAFFEY To examine the chronic health effects of exposure to TCD2. a mortality study of the Nitro plant employees who had developed of chloracne following the 1949 TCP accident was conducted The study cohort was comprised of 121 of the 122 chloracne cases: one female who was living as of the endpoint of the study was exclu from analysis. At the time of the incident. it was assumed that th were caused by_exposure to unknown products of decompositi From today's vantage point. these suggest exposure to TCDD The 121-member study cohort. with a presumptive high-peak exposure to TCDD, was followed for mortality through 1978. The entire cohor was traced: thirty-two deaths were observed and eighty-nine persons were confirmed as living. Analysis indicated no excess in total mortality or in deaths from malignant neoplasms. The study presented here examines the mortality of Nitro plant workers who were assigned to an area of TCP or production. with potential for exposure to TCDD. The mortality of these workers is examined in the context of the mortality experience of the total Hitro plant worker population. The Monsanto Hitro plant began operations in 1922, when the 'Rubber Service Laboratories purchased the plant as war surplus and began production of chemicals and.additives for the growing rubber industry. In 1929, Mbnsanto Company purchased the Nitro plant from the Rubber Service Laboratories and entered the rubber chemicals business. Over the years. the Nitro plant has diversified to where it now produces agricultural chemicals. paper chemicals. plasticizer fine chemicals. and intermediates. in addition to rubber chemicals. The plant 15'situated in the Kanawha River Valley, an area containin one of the largest concentrations of chemical production facilities in the United States. Of the many chemicals used over the years at the Nitro plant, one has an established association with the occurrence of cancer in man. Para-aminobiphenyl (FAB). used from 1941 through 1952 for use as a rubber antioxidant and dye intermediate. was shown in 195: by Walpole et al.7 to induce bladder cancer in dogs. In 1955, helick et a1.8 confirmed the carcinogenicity of para-aminobiphenyl to man with the.report1ng of bladder tumors'among workers exposed to this 'chemical?at two Honsanto plants. Para-aminobiphenyl'was produced at one plant and then transferred by tank car to the.Nitro plant where additional processing was carried out. The minimum duration of exposure reported to have produced a bladder tumor is 133 days; the latent period has ranged from 15 to 35 years.9 An intensive screen- ing program was instituted at Monsanto Company about 1955 to examine on a continuing basis. all workers exposed to this chemical. Seven deaths from bladder cancer have occurred among Nitro?plant employees enrolled in this program. These seven deaths are included in the- present study. you.? -o . MORTALITY STUDY OF WORKERS I 577 Other chemicals with known health effects produced at the Nitro plant.include and carbon disulfide. The acute effecgs of exposure to each of these chemicals have been describedaoa3 while the chronic effects are less well understood. Besides pmacdnobiphenyl. Several other rubber chemicals are of potential health concern. so: all of these. there is insufficient evidence to evaluate their carcin- ogenicity to man. Tetramethyl thiuram disulfide is considered an animal carcinogen and there is some evidence. although not suffi- cientI that is also an animal carcin? . ogen. For several other rubber chemicals. there is insufficient evidence to evaluate the carcinogenicity to animals. However. these chemicals have the potential for forming nitrosamines. certain of which are known animal carcinogens.? Zinc dimethyl dithiocarbamate.? tetramethyl thiuram disulfide and tetramethyl thiuram monosulfide have the potential to form N?nitrosodimethylamine. N-Nitrosomorpho- line has been found in product samples of 2-(morpholinothio) ben- zothiazole and (Prisone. G.J.. The General Tire and Rubber Company. unpublished data). Although several of the chemical compounds produced or used at .the Nitro plant over the years have been associated with adverse health effects. no attempt has been made to relate chemical exposure to mortality with the exception of decedents exposed to the or operations and potentially exposed to TCDD. As a result. the only specific hypothesis that can be tested is whether a relation- ship exists between potential TCDD exposure and proportional mortal- ity. especially for malignant.neoplasms. The mortality for this group is examined in addition to that of the total Hitro plant worker population. POPULATION AND METHODS A study cohort was developed from the Nitro plant consisting of employees active on or after January 1, 1955 with one or more years of employment on the hourly roll prior to December 31. 1977. Salaried personnel who had never worked on the hourly roll were excluded from study because many of these employees had no appreciable exposure to the plant.environment and. for the most part. their exposure cannot be determined from plant records. Females and non-white males were 'also excluded because of their small numbers. The cohort was assembled using government earnings reports. independent'of the plant work history records. Annual earnings reports were available on a computer file from 1951 through 1377. Names and social security numbers were identified from this source. Work history records were used to supplement the earnings records. Information on race. sex. date of birth. date of hire. date of sepa- ration. and. if deceased, 2.4.5-1 exposure was abstracted from thesev' records. Ascertainment of exposure was confined to decedents only because it was too tedious to do for the entire cohort. The nu un- - 578 J. A. ZACK AND W. R. GAFFEY information from the work history records was used to determine which names identified from the annual earnings3records met the cohort entrance criteria. Employees identified from the earnings records to this date. Exposure to was determined by assignment to a operation based on the work history records. exposure was determined for all but one decedent. Employees holding a job having plant-wide responsibilities with_the potential for exposure to were. for the purposes of this study. considered to be non- exposed. The vital status of each member of the study cohort was deter- sdned using standard follow-up techniques and ascertained as of December 31. 1977. Death certificates were coded by an independent Data for the total Nitro plant study population were analyzed by the modified life-table method using the U.S. population as the standard. With this method of analysis. the age-. race-. time-. and cause-specific mortality rates for the U.S. general population are applied to the person-years lived classified by age. race. and time. A standardiZed mortality ratio (SMR) was calculated for 23 selected cause of death categories. Cause-specific for 15 selected cancer sites were calculated for subgroups of the total Nitro plant standard error of SHR - 100 who. observed deaths no. expected deaths If the observed SHE differed from 100 by 1.96 standard errors. it was regarded as significant at the 52 level. A SHR was tested for significance only when the observed number of deaths was five or greater. - Data for those deceased were also analyzed according to exposure using the proportional mortality method. In this case, the expected number of deaths is calculated on the basis of proportions of deaths observed in the v.5. general population. A proportional mortality ratio (PER) was calculated for 23 selected cause-of-death categories. PHR's were calculated separately for those exposed to and for those not exposed. The statistical significance of the deviation of a PER from 100 was tested by calculating the 952 g? .- pu?o .- u. . -u?n?c?onm - - u? II I dead by death certificates. MORTALITY STUDY OF WORKERS 579 confidence interval for the PMR for a given cause according to the formula: confidence interval - ?(confidence limits for of observed deaths) Prom expk - . where - number of-observed deaths for all causes Both the standardiZed and proportional mortality analyses were conducted using the computer program developed.by Honson.1? The observed mortality was compared to that of the United States white. male population for the time period of study. RESULTS A total of 88h men were identified for study and traced for deaths through 1977. The entire cohort was successfully traced. Death certificates were obtained for all deaths. Seven hundred twenty-one (822) were verified as living and 163 (182) were confirmed Tables 1-3 characterize the total Nitro plant study population by age at hire, year of hire. and length of employment. The dis- tribution of the study population_by age at hire indicates that the workers were fairly young at first hire-(Table 1). Seventy-two percent of the study cohort were hired by age 30. None were hired at age 50 or above. Table 2 shows the distribution of the study population by year of hire. The majority of workers (75.32) were hired during the period 1940-1959. while smaller percentages of workers were hired prior to 1940 (10.82) and after 1960 (13.92). An examination of the study population by length of employment indicates a fairly even distribution over the intervals less than 10 years. 10-19 years. 20-29 years. and greater than 30 years (Table 3). Observed and expected deaths occurring during 1955-1977 among the tota1.Hitro plant study population are shown by cause in Table A. The SHR for all causes of death was 103 with 163 deaths observed and 158.10 expeCted. There were 35 deaths from malignant neoplasms with 30.92 expected. yielding a SHR of 113. Singificantly elevated SHR's were seen for the categories of malignant neoplasms of the genitourinary organs and of the bladder. The SHE for bladder cancer was 989 with 9 deaths observed and 0.91 expected. This excess in bladder cancer deaths is reflected in the elevated SHR for malignant aioplasms of the genitourinary organs. A significantly elevated 5H3 is also seen for arteriosclerotic heart disease. There were 79 deaths from this cause with 59.40 expected (SMR - 133). The SHR for .. an gu? 580 J. A. ZACK AND W. H. GAFFEY - o? Table 1. Distribution of Total Nitro Plant Study Population by Age at Hire Age at Hire Number percen: <20 122 13.3 20?29 518 53.5 30-39 191 21_5 60-49- 53 5.0 50+ I I (LO Total 886 100_g r9012 2. Distribution of Total Nitro Plant Study Population 'by Year of Hire 0 .- Year of Hire Number Percent Prior to 1930 21 2.4 1930-1939 74 3.4 1940-1949 361 40.0 1950-1959 1 305 30.5 1990-1975 123 . 13.9 Total 094 100.0 Table 3. Distribution of Total Hitro Plant Study Population 0y Length of Employment Length of Employment (yrs.) Number Percent 1 . <10 225 25.5 10-19 213 24.1 20-29 204 23.1 30+ 242 27.4 Total 880 100.1 hu??-m - Table 4. Observed and Expected Number of Deaths During 1955-1917 by Cause Shaving Standardized Mortality Ratios for Total Nitro Plant Study Population ICDA Codes of 91.19.920.14. Expected. 811 causes of death, .1 163 158.10 All malignant ne0p1ssms 140?209 35 30.92 Buccal cavity and pharynx 160-169 0 1.03 Digestive organs and peritoneum 150-159 6 8.65 Stomach 151 1 1.63 Liver 155-156 0 0.60 All other digestive organs 3 6.62 Respiratory system 160-163 16 10.51 Lung 162-163 16 - 9.91 All other respiratory organs 0 0.60 Skin 172-173 0 0.58 Genitourinary organs 185-189 12 3.75 Bladder 188 9 0.91 All other genitourinary organs 3 2.8& and hematopoietic tissue 200?209 1 3.15 Other sites 6 3.25 Diseases of the nervous system and sense organs 320~309 0 1.28 Diseases of the circulatory system 390-658 92 82.59 Arteriosclerotlc.heart disease. including 080 610-613 79 59.60 All other diseases of the circulatory system 13 23r19 Diseases of the respiratory system 4607519 6 9.13 Diseases of the digestive system 520-577 5 8.03 All other diseases 5 10.66 of__ds.nth 30-93993 .Numher at Person?years at risk: 9'1 .05 13968.? 15.133 161 320* 989?' 106 32 123 .111 133* - IAAIH I IA coon..-- - J. A. ZACK AND W. R. GAFFEY other circulatory diseases was significantly low at 56. A significa deficit was also seen for the category of a11_other diseases "hag: Sn; was 48 with 5 deaths observed and 10.46 expected. Trends for malignant neoplasm deaths with calendar time are in Table 5. SHR's which increased consistently over the period 3955- 1977 are seen for the categories of all malignant neoplasms and cali; pant neoplasms of the respiratory system. The SHR for all malignant neoplasms rose from 32 to 131. The SHR for malignant neoplasms of t} respiratory system rose from to 172 reflecting a SHR for lung cane: which increased from 0 to 181. Although based on very small numbers: the SHR for malignant neoplasms of the digestive organs and peritonet consistently decreased over time from 99 to 24. The SMR for malignat The analysis of observed and expected deaths from malignant neo- plasms by age at death revealed little in terms of consistent treads with age For most of the cause-of?death categories' the SHR peaked at age 45-64 rather than continuing to rise with increasin age. Bladder cancer is one category where the SHR remained high at age 65 and over. The distribution of deaths from malignant neoplasms by year of hire is shown in Table 7. No deaths from malignant neoplasms were observed among workers hired after 1960. The SHE for all nalignazt neoplasms was similar for those hired prior to 1945 and for those hired in the period 1945-1959. The greatest difference in SMR's be- tween those hired prior to 1945 and those hired from 1945-1959 occurs with bladder cancer. The SMR for bladder cancer is highest for those hired prior to 1945 with a sun of 1111. A subset of deaths identified from the total Nitro plant study population was studied separately. Table 8 characterizes the deced- ents according to exposure. Of the 163 decedents. 58 (35.62) were considered to be exposed to based on their work records. while 104 (63.82) were considered to be non-exposed. The exposure of one decedent was unkown. The results of the proportional mortality analysis by 2.4.5-T exposure classification are presented in Table 9. The proportion of cancer deaths among 2.4.5-T workers is lower than in the non-exposed group (PER: 82 vs. 122). The PER for lung cancer deaths is higher in the exposed group (PER: 159 vs. 117). The proportion of deaths due to bladder cancer is higher among the decedents not ex- posed to 2.4.5-T. There were 7 deaths from bladder cancer among these workers with 0.65 expected (PER - 1077). The PER for bladder cancer aoong decedents exposed to was 909 with 2 deaths observed and . - - .- us. Iv??In- H-?mn?h ?u . - Table 5. Observed and Expected Deaths from Malignant Neoplasms During 1955-1977 by Calendar Time Showing Standardized Mortality Ratios for Total Nitro Plant Study Population A. Calendar Time 1955-1959 i 1960?1969 197041977 Cause of Death Dhaerved Expected SHE Observed therved Expected gag All malignant neoplasms 1 3.13 32 13 11.81 110 21 15.98 131 Buccal cavity and pharynx 0 0.11 0 0 0.61 0 0 0.50 0 Digestive organs and peritoneum 1.01 99 2 3.68 57 6.16 26 Stomach 0 0.25 0 0 0.70 0 1 0.69 165 Liver 0 0.09 0 I 0 0.28 0 0 0.23 0 All other digestive organs 1 0.67 169 . 2 2.50 80 0 3.26 0 Respiratory system 0 0.87 0 6 3.83 106 10 5.81 172 Lung 0 0.80 0 6 3.59 111 10 5.52 181 All other respiratory organs 0 0.07 0 0 0.26 0 0 0.29 0 Skin 0 0.07 0 0 0.23 0 0 0.28 0 Genitourinary organs 0 0.33 0 i 5 1.37 365 7 2.05 361 Bladder 0 0.09 0 5 0.36 1671* 6 0.68 833 All other genitourinary organs 0 0.26 0 0 1.03 0 3 1.57 191 and hematopoietic 0 0.60 0 0 1.26 0 1.50 67 tissue i 0 0.36 0 2 1.25 :160 2 1.68 119 .05 u?a?m?uo-uu?s . u- . :10 A0015 ?89 . n?u?u-n-u-v?u- a u- 989 fable 6. Observed and Expected Deaths from Halignant Neoplasm During 1955-1972 by Age at Death Showing Standardized Hortality Ratios for Total Nitro Plant Study Population i . Age at Death <65 45?64 65+ Cause of Death Obaerved_??pected SHR Observed Expected SHR Observed Expected SHR 1111 malignant neoplasms 2 2.39 06 .'21 16.05 125 12 11.69 103 Buccal cavity and pharynx 0 0.06 0 0 0.67 0 0 0.31 0 Digestive organs and peritoneum 0 0.51 0 4 6.58 87 0 3.57 0 Stomach 0 0.10 0 :1 0.05 110 0 0.60 0 Liver 0 0.03 0 1 0 0.32 0 0 0.26' 0 All other digestive organs 0 0.30 0 3 3.61 00 0 2.65 0 Respiratory system 0 0.56 0 11 6.36 173 3 3.61 83 Long 0 0.51 0 . :11 5.99 109 3 3.62 00 All other respiratory organs 0 0.03 0 0 0.37 0 0 0.19 0 Skin 0 0.13 0 0 0.31 0 0 0.16 . 0 Genitourinary organs 1 0.20 500 3 1.63 210 0 2.12 377* Bladder 1 0.02 5000 1 2 0.39 513 6 0.50 1200* g, All other genitourinary organs 0 0.10 0 1 96 2 1.62 123 and hematopoietic 0 0.55 0 1 1 1.60 63 0 1.00 0 tissue '5 Other sites 1 0.40 250 2 1.90 105 1 0. Table 7. Observed and Expected Deaths from Halignant Nedplasms During 1955-1977 by Year of Hire Showing Standardized Mortality Ratios for Total Nitro Plant Study Population Cause of Death Expected SHE Observed Expected SHR Observed Expected SHR A11 malignant neoplasms 25 21.30 117 10 8.63 116 0 0.99 0 Buccal cavity and pharynx 0 0.70 0 0 0.31 0 0 0.03 0 Digestive organs and peritoneum 2 6.27 32 2 2.19 91 0 0.19 0 Stomach 0 1.21 0 1 0.39 256 0 0.03 0 Liver 0 0.45 0 0 0.14 0 0 0.01 0 All other digestive organs 2 4.61 43 1 1.66 60 0 0.15 0 Respiratory system 10 7.14 140 4 3.09 129 0 0.27 0 Lung 10 6.73 149 i 4 2.93 137 0 0.26 0 All other respiratory organs 0 0.41 0 I 0 0.16 0 0 0.01 0 Skin 0 0.31 0 i 0 0.22 0 0 0.05 0 Genitourinary organs 9 2.90 310* 3 0.76 395 0 0.09 0 Bladder 8 0.72 1111* 1 0.18 556 0 0-01 0 All other genitourinary organs 1 2.18 46 I 2 0.58 345 0 0.08 0 and hematopoietic 1 1.95 51 i 0 1.00 0 0 0.20 0 tissue Other sites 3 2.03 148 1 1.06 94 0 0.16 0 *p .05 'Table 8. 2.4.5-T Exposure Classification for Decendents During 1955-1977 Among Total Nitro Plant Study Population 2.4.5-T Exposure Classification Number of Deaths Percent Exposed 58 35.6 Hon-exposed I 104 63.8 Unknown 1 9:6 Total 163 100.0 :10 A0015 989 e- I Table 9. Observed and Expected Number of Deaths During 1955-1977 by Cause and Category Showing Proportional Hortnlity Ratios Exposure Category Exposed Non-exposed Cause of Death Observed Expected Expected PHR A11 malignant neoplasms 9 10.94 82 25 20.43 122 Buccal cavity and pharynx '0 i 0.38 0 0 0.64 0 Digestive organs and peritoneum 0 2.80 ?0 3 5.74 52 Stomach 0 i 0.52 0 0 1.06 0 Liver i 0.19 o. 39 All other digestive organs 0 - 2.09 0 3 4.29 70 Respiratory system 6 I 3. 78 159 a 5.31 117 Lung 6 1 3.57 168 8 6.42 125 All other respiratory organs 0 i 0.21 0 0 0.39 0 Skin 0 - i 0.29 0. 0 0.35 0 Genitourinary organs 2 0.96 208 10 2.70 370* Bladder 2 0.22 909 7 0.65 1077* All other genitourinary organs 0 0.74 0 3 2.05 146 and hematopoietic tissue 0 xi 1.35 0 2.07 48 Other sites 1 1.38 72 3 2.12 142 Diseases of the nervous system and sense organs 0 0.61 0 0 0.83 - 0 Diseases of the circulatory system 31 26.48 117 61 55.34 110 Arteriosclerotic heart disease. including CHD 27 19.72 137 52 39.68 131* All other diseases of the circulatory system 4 - 6.76 59 9 15.66 57 Diseases of the respiratory system 2 2.67 75 4 6.49 62 Diseases of the digestive system 1 3.70 27 4 4.93 81 All other diseases 3 4.31. 70 2 6.70 30 External_?syses of death 12 9.29 129 Ig??1_numhg? of deaths: 58 58.00 104 104.00 *p .05 sun one.-- MUHTALITY STUDY OF WORKERS 587 0.22 expected. PHR's for both exposure groups are quite similar fog diseases of circulatory and reapiratory system.? Slight differences appear in the PHR's between the two groups for diseases of the diges- tive system and all other diseases. However. the PHR's for both groups are quite low. The PHR for external causes of death is slighth higher in the exposed group (PHR: 129 vs. 86). A listing of the cancer deaths among the exposed 15 given in Table 10. Table 11 listed the cancer deaths among the non-exposed group. - . DISCUSSIOX The observation made many years ago of an apparent excess in plant workers was confirmed and quantified in the mortality analysis of the total Nitro plant population presented here. The SHE for bladder cancer was 989 and was the only statisti- cally significant SHR among those for malignant neoplasms. The-excess in mortality is not seen until 1960. The SHR peaked in the 1960's and declined somewhat in the 1970's. The excess also appeared to be clustered in those decedents aged 65 years and older at death and in those hired prior to 1945. This would suggest that we should see a further decline in the SMR for bladder cancer over time. Although not statistically significant. the SHR for lung cancer appears to be elevated. increased with calendar time and was highest in those hired prior to 1965. The elevation appears to be clustered in those aged ?5-64 years of age at death (SHE - 184) and does not show a gradient with age. Further analyses to evaluate trends in lung cancer deaths as they relate to occupation cannot be carried out due to limitations.in the data collected in this study. The SHR for diseases of the circulatory system was elevated at This is most likely a reflection of the higher mortality from heart disease which has been observed for Charleston. West Virginia and Kanawha County. was: Virginia (unpublished data. Haas LM. 1979 and Enterline PE. 1979). For the total Nitro plant study population. there was a statistically significant excess in deaths from arterio- diseases. the U.S. plant population and the local area. These may include differences in smoking habits. the availability and use of medical services and the specificity of diagnoses. The proportional mortality analysis of decedents by 2.4.5-T exposure classification indicated no unusual patterns of mortality in the exposed. The proportional mortality ratio (PER for malignant neoplasms was_low (PHR I 82) in the exposed group. Lung cancer was the only site among the malignant neoplasms which was somewhat higher in the exposed group. RH.- Table 10.. Deaths Due to Halignhn Nitro Plant Uorkers Exposed to i) Neoplasms Among 4? Year of Year of Year of 1st Year of Year of Smoking Cause of Death as Given on Birth Hire Exposure Term. . Death' History* Death Certificate 1917 1946 1951 1972 1972 3 Cigarettes Carcinoma left lung with metastases?(16271) 1911 1948 1955 1972 1972 Cigarettes Netastatic carcinoma of the lung (162.1) 1916 1946 1959 1968 1968 Cigarettes Bronchiogenic carcinoma of right upper lobe (162.1) 1901 1944 1956 1965 1975 Cigarettes Carcinoma lung with i .metastaaes (162.1) 1911 1941 1948 1971 1975 I Cigarettes Bronchiogenic carcinoma of with cerebral metastases . 1 (162.1) 1922 1945 1948 1972 1975-5 Non-smoker Bronchiogenic carcinoma. with metastases (162.1) 1923 1946 1950 1972 11972 Cigarettes Generalized liposarcoma i 1902 1922 1948 1966 1966 i Non-smoker Hetastatic carcinoma - i urinary bladder 1910 1944 1948 1968 1968 i Hon-smoker CarcinOma of the urinary I I bladder (188.0)? Obtained by interview with former coworkers of decedents. *8 Included on the Nitro plant PAD roster. 1399119 '8 ONV NSVZ a a. .n -co?e?u?u? . I Deaths Due to Malignant Neoplasms Among ?hl? Table 11. Nitro Plant workers Not Exposed to Year of Year of Year of Year of Smoking Cause of Death as Given on _?irth Hire Termin. Death_ History* Death Certificate 1911 1945 1966 1968 Cigarettes Carcinoma of colon (153.8) 1904' 1935 1957 1957 Cigarettes Carcinoma of liver (157.9) 1899 1929 1959 1960 Pipe 1ntraperitonea1 carcinoma (158.9) 1905 1944 1970 1972 Cigarettes Carcinoma of lung (162.1) 1909 1943 1962 1962 Cigarettes Carcinoma of left lung (162.1) 1910 1927 1966 1970 Cigarettes Pulmonary cdrcinoma (162.1) 1912 1944 1965 1965 Cigarettes Carcinoma of apex of right lung (162.1) 1915 1937 1977 1977 Cigarettes Carcinoma of lung (162.1) 1915 1939 1969 1970 Cigarettes Carcinoma of lungs (162.1) 1894 1944 1960 1964 Non?smoker Carcinoma of lung (162.1) 1912 1937 1973 1974 Cigarettes Carcinoma of lung (162.1) 1919 1946 1963 1964 Cigarettes Carcinoma of urinary bladder 1901 1933 1962 1977 Cigarettes Carcinoma of bladder (188.0?? 1897 1941 1962 1965 Cigarettes Carcinoma of urinary bladder 1898 1933 1962 1965 Smoked years ago Carcinoma of urinary bladder 1905 1943 1971 1975 Cigarettes Carcinoma of bladder (188.0) 1898 1943 1963 1970 Cigarettes Bladder tumor 1888 1944 1956 1970 Unknown CarcinOma of bladder (188.0) 1905 1913 1969 1977 Cigars Prostatic carcinoma (185.0) 1906 1946 1968 1977 Cigarettes Carcinoma of prostate (185.0) 1925 1945 1973 1974 Smoked years ago Carcinoma of prostate (185.0) 1919 1943 1972 1973 Cigarettes Hodgkin's Disease (201.0) 1901' 1941 1964 1965 Cigars Osteosarcoma arising from left arm (170.4) 1901 1943 1966 1977 Cigarettes Carcinoma of liver 6 pancreas (197.8) 1922 1944 1964 1964 Cigarettes Adenornrcinoma (l99.0) Obtained by intervicu with former coworkers of Included on the Nitro plant PAH roster. decedents. :10 A0013 689 an. i I 590 J. A. ZACK AND W. R. GAFF The PHR analysis is limited in that an assessment of the to: force'of mortality cannot be made. 'The cause-specific only approximate_what an SHR analysis would have produced.16 The Pan analysis presented here estimates the cause-specific risks associ with exposure and potential TCDD exposure. It is interesting to compare the results of this study of Ni: plant workers potentially exposed to TCDD with the results of the study of Nitro workers involved in the l9h9 TCP accident. The wo: involved in that incident had presumed TCDD exposure as evidenced chloracne. .The results of the two studies are similar in that ne: shows an excess in deaths from any site among malignant neoplasms. A recent study of Ct: et a1.17 iound no excess in total sort: or in deaths from malignant neoplasms among workers exposed to 2.2 These workers were probably exposed to very low levels of TCDD sir no cases of chloracne were observed. Other studies of workers wh: developed chloracne resulting from TCDD expoSure have been conduct and have been reviewed.6 At the present time. data from these vat studies do not constitute corroborative evidence of a cancer risk for any particular-cancer site. - -- REFEREHCES 1. 2. 6. 7. Craig, 3.3.: The toxicology of dioxin and its structural analogues. Ann. Occuo. ?ve. 22: 411-420, 1979. International Agency for Research on Cancer: Long-term hazar: of dibenzodioxins and diben: furans. IARC Internal Technical Report No. 78I001. Lyon: IARC. 1978. Ashe, W.F. and Suskind. R.R.: Reports on chloracne cases. Honsanto Chemical Company. Nitro. Nest Virginia. Reports oi the Kettering Laboratory. December 1949 and April 1950. Suskind. R.R.: A clinical and environmental survey. Honsanto Chemical Company. Nitro. Uest Virginia. Report of the Kettering Laboratory. July 1953. International Agency for Research on Cancer. IARC Monographs the Evaluation of the Carcinogenic Risk of Chemicals to Man. val. 15. Some Fumigants. the Herbicides 2.4-D ahd Chlorinated Dibenzodioxins and Miscellaneous Industrial Chemicals. Lyon: IARC. 1977. . Zack. J.A. and Suskind. R.R.: The mortality experience of work exposed to tetrachlorodibenzodioxin in trichlorophenol prose accident. J. Occuo. Hed. 22:11-14. 1980. thpole. and Roberts. D.C.: Tumours of urinary bladder in dogs after ingestion of ?-aminodiphenyl. Brit. J. Industr. Med. 11:105-109. 1954. - - - noruunl sun 10. ll. 12. 13. 14. 15. 16. 17. Helick. H.P.: First reported cases of human bladder tumors due to a new carcinogen - xenylamine. 3;;Ergl; 74:760-755. 1955? Helick. H.F.. Naryka. J.J.. and Delly. R.E.: Bladder cancer due to exposure to para-aminobiphenyl: a 17-year followup. J. Urol. 106:220-226. 1974. Key. 3.H.: Ocuppational Diseases: A Guide to Their Recocnition. U. S. Department of Health, Education and Welfare, Public Health Service. Center for Disease Control. National Institute for Occupational Safety and Health. DREW (NIOSH) Publication No. 77-181. Washington: v.5. Government Printing Office, 1977. International Agency for Research on Cancer. IARC Honographs on the Evaluation of the Carcinogenic Risk of Chemicals to Han. Vol. 12. Some Carbamates, Thiocarbamates. and Carbazides. Lyon: IARC. 1971. International Agency for Research on Cancer. IARC Monographs on the Evaluation of Carcinogenic Risk of Chemicals to Ran. Vol. 1. Lyon: IARC, 1971. Hagee. R-nitroso compounds and related carcinogens. In: Searle. Chemical Carcinogens. Monograph 176. m--Nashington: American Chemical Society. 1976. Eighth Revision. International Classification of Diseases. Adapted for Use in the United States. U.S. Department of Health, Ed- ucation. and Welfare. Public Health Service. PHS Publication No. 1693. Washington: U.S. Government Printing Office. 1977. Honson. R.R..: Analysis of relative survival and proportional mortality. Comout. Biomed. Res. 7:325:332, Decoufle. P., Thomas. I.H.. and Pickle. L.N.: Comparison of the proportionate mortality ratio and standardization mortality ratio risk measures. Am. J. Eoidemiol. 111:263-269. 1980. Ott., 6.. Holder. 3.3.. and Olson. R.: A mortality analysis of employees engaged in the manufacture of phenoxyacetic acid. J. Occup. Med. 1980. Wary of Congress Cataloging in Data Main envy under ?tte- Human and risks 01 chlorinated dioxins and related comm; (Envirmrnental mace research: v. 26) Proceeomgs 01 an rnternauonei symoosrurn on Chlorinated Dioxins and Related Corn- pounds. held October 25?29. 1981 in Amngton. Va. hcluoes bubhograomcat reterences and more: ascents?Congresses. 2. Tehchloro I. Tucker. Richard E. II. Young. Mm L. Ill Grey. Allan P. IV. Senes. 011545941105 19132 681'3915 02-13121 Isan 0-300-41170Proceeomgs at an international symposium on Chlorinated Dioxins and Related Gomoourms. held October 25-29. 1981. in Arlington. Virginia 01083 hem} Press. New Yon: A Division or Ptenurn Pubhsrung Cameron 233 Street. New York. N.Y. 10013? Al rights reserved No cart 01 book may be reoroduced. stored in I removal system. or in my ton-n or by any "teens. electron-c. mechemcal. phatocooytng. recorumg. 01' mm. wnnen Dumas-m tram the Pubusher Preston is the United States .31 Arr-once PUBLISHED WEEKLY VOLUME 5. NUMBER 34 SEPTEMBER 9. 1991 CORPORATE CRIME REPORTER JOURNALIST REPORTING ON DIOXIN STUDIES SUED FOR LIBEL BY SCIENTIST. CRITICS SAY SUIT IS MEANT TO INTIMIDATE The long-running battle over the carcinogenic effects of the chemical dioxin intensi?ed last month when a retired Monsanto Co. scientist ?led a libel suit against a journalist who has written extensively on the controversial chemical. The dispute centers on Monsanto dioxin studies that are now the subject of an investigation by the Environmental Protection Agency's Of?ce of Criminal Investigations. William R. Gaffey. a former scientist and epidemiologist for Monsanto. last month sued Dr. Peter Montague. a journalist and director of the Washington. D.C.-based Environmental Research Foundation. for libel because of an article Montague wrote in the March 7. 1990 issue of Rachel's Hazardous Waste News. Gaffey also sued Montague's organization. In interviews this week. Montague and Others who have been critical of the Monsanto dioxin studies condemned the lawsuits. charging that the suit is an attempt at intimidating and silencing criticism of the dioxin studies. But Gaffey and his anomey. Neal C. Stout. dismissed the charges of intimidation, saying that Gaffey's reputation suffered because of Montague's article. which they said accused Gaffey personally of fraud. believe that this is a clear attempt at'a SLAPP suit.? Montague said last week. SLAPPs. or Strategic Lawsuits Against Public Participation. are lawsuits ?led by individuals or institutions with the intent of squelching opposition. ?It?s a clear attempt to intimidate me and deny my First Amendment rights." Montague said. Gaffey denied working in conjunction with any corporation. Donna Vandiver. a Monsanto Spokesperson. said the company had no comment on Gaffey's lawsuit. "We stand by the' validity of our study.? she said. . a . Gaffey also denied that he sued to undercut criticism of his study. Upon reading Montague's article. saw that Dr. Montague had accused me personally of fraud.? Gaffey said. decided that for a number of reasons I simply could not let that go without a response.? Gaffey?s libel suit centers on two paragraphs of Montague's article. In the article. Montague wrote in one sentence that Judith A. Zack and Ga??ey conducted a study of workers who had been exposed to the . dioxin-contaminated herbicide 2.4.5-T, by comparing the. health of the exposed workers to a group of unexposed workers. Montague then quoted allegations made in court documents in a class action lawsuit against Monsanto. Montague wrote. "According to court documents attached to the EPA Environmental Protection Agency] memo. ?Zack and Gaffey deliberately and knowingly omitted 5 deaths from the exposed group and took four workers who had been exposed and put these workers in the unexposed group. serving. of course. to decrease the death rate in the exposed group and increase the death rate in the unexposed group." In the next paragraph. Montague referred to the Zack/Gaffey study as "fraudulent." citing his source the same court documents. 2 Cate Jenkins. an EPA scient'mt who authored the memo referred to in Montague?s article..said she believed that Zack and Gaffey "deliberately and knowingly" used the false data in their study. ?If I thought there was no intent. I wouldn't have brought it to? the attention of the National Enforcement Investigations Center [of EPA's Of?ce of Criminal In'vestigationslf' she said. Similar to Montague's article. Jenkins' memo discusses the "fraud allegedly committed by Monsanto in conducting its 'research' on its workers exposed to dioxins." Two Monsanto studies and another study by the German chemical firm BASF -- which environmentalists also allege to be deceptive in its ?ndings -- are the basis for EPA regulations governing dioxin. The two Monsanto studies looked at workers from a chemical factory in Nitro. West Virginia. where in 1949 an explosion occurred that exposed many workers to the dioxin-contaminated herbicide 2.4.5-T. The ?rst "study. called the Zack-Suskind study. looked at the cancer rates of the workers acutely exposed to the chemical during the Nitm plant explosion. The Zack-Gaffey study was intended to look at the long-term chronic effects of dioxin exposure. according to Gaffey. Scientists have complained of errors in both studies. One of the key criticisms of the Zack-Gaffey study, fer example. is that the company scientists included in their unexposed control group four workers who were exposed to high levels of the chemical in the 1949 accident. Those same workers - identi?ed by their birth dates. starting day of employment at the plant and their health recorm -- were included in the EXHIBIT (See DIOXIN. page three) all} IN THIS ISSUE IOURNALIST REPORTING ON DIOXIN STUDIES SUED FOR LIBEL BY SCIENTIST. CRITICS SAY SUIT IS MEANT To NEVADA PROSECUTORS CONSIDERING CRIMINAL CHARGES AGAINST PLANT FOR CHLORINE RELEASE PUBLIC CITIZEN CALLS FOR CRIMINAL PROSECUTION OF SMITHKLINE FOR ILLEGAL PROMOTION OF DRUGS NORTH CAROLINA LAUNCHES INVESTIGATION INTO CHICKEN PLANT FIRE THAT KILLED 25. COMPANY. RESPONSIBLE OFFICERS, COULD FACE MANSIAUGHTIR CHARGES. FED OSHA. NORTH CAROLINA OSHA AT ODDS WESTINGHOUSE ACCUSES LAW FIRMS OF VIOLATING PROTECTIVE ORDER COVERING INTERNAL COMPANY DOCUMENTS IN ORDER TO UP AND LITIGATION BENNETT. FISKE. RAUH READY TO DEFEND AND ALTMAN THIS WEEK BEFORE HOUSE BANKING COMMITTEE DU PONT TESTED PREON 113 HAIR CLEANER 0N HUMANS IN 19605. LEADING TO DEATH OF SECRETARY. NEWSPAPER REPORTS ALYESKA EMPLOYS DIRTY TRICKS AGAINST OIL INDUSTRY CRITIC. ANCHORAGE DAILY NEWS REPORTS EVENTS NOTABLE AND QUOTABLE - I IN BRIEF I INTERVIEW WITH MARK C. HANSEN. PARTNER. JOHNSON GIBBS. WASHINGTON, D.C. AT A GLANCE: INCIDENTS RESULTING IN MOST WORKPLACE SINCE 1987 [Corporate Crime Reporter is published by American Communications and Publishing Co.. Inc. 48 times a year. ISSN Number: 0897-4101. Principal Editorial Of?ces: 1322 Street. Washington. D.C. 20036. Telephone: (202) 429-6928. Editor: Russell Mokhiber. Associate Editor: David Lapp. Subscription Information: $795 per year in us. and Canada. 5995 Elsewhere (Air Mail Delivered). Payable in advance in US. currency. Make checks payable to: Corporate Crime Reporter. P.0. Box 18384. Washington. D.C. 20036. Copyright by American Communications and Publishing Co.. Inc. ALL RIGHTS REPRODUCTION IN ANY FORM WHATSOEVER IS FORBIDDEN WITHOUT EXPRESS PERMISSION FROM COPYRIGHT 2 CORPORATE CRIME REPORTER. MONDAY SEPTEMBER 9, 1991 (DIOXIN. from page one) study as exposed to dioxin. These four workers died of cancer. never compared the people in the two studies." Gaffey said. "'lbere are two different ways of looking at [dioxin] exposure. One view is to say that high- level, short-acute burst of exposure is a different phenomena than a long-term low-level exposure. If you believe that, then you would try to study the two separately. "Another view is that exposure is exposure no matter what. in which case you would say that a person is exposed whether he is exposed acutely or chronicly 0r - both." Gaffey said the two Monsanto studies incorporated the ?rst view. while those. criticizing the studies take the second view. "There?s no reason why somebody taking the second view of exposure couldn?t do a different analysis entirely." he said. The Monsanto studies are the substance behind the Veteran Administration's denial of compensation for many injuries tied to Agent Orange exposure. and the legal defense of many corporations being sued by employees and citizens for dioxin exposure. How the debate over the carcinogenicity of dioxin is resolved will determine the outcome of many lawsuits across the country, and many corporations face large damage awards if the Monsanto studies are proven to be fraudulent. Dioxin is an important issue in well- known pending trials in Times Beach and Love Canal, and in growing numbers of other cases around the country. In February of this year. a Mississippi jury awarded $1 million in punitive damages against Georgia Paci?c for alleged dioxin contamination -- a case which prompted other residents to sue the company; And this summer a Missouri jury awarded $1.5 million to the family of a truck driver who allegedly died because his. workplace was contaminated with dioxin. Other journalists and scientists have published criticisms of the Zack-Gaffey study similar to those made in the quotation in Montague's article. In an article in the Journal ofPestr'cMe Reform. for'example. author Carol Van Strum and attorney Paul Merrill attribute a similar statement to a Monsanto of?cial. They write, "Dr. George Roush. Medical Director of Monsanto, admitted under extensive cross examination that the conclusions of both the 1983 and 1984 studies were 'incorrect,? con?rming that Zack and Gaffey . . .had knowingly omitted ?ve deaths from the exposed study group and had further reclassi?ed four exposed workers as unexposed, in order to equalize the death rates in the exposed and unexposed workers. The exposed workers. Dr. Roush admitted. had 18 cancer deaths instead of the 9 deaths reported by Monsanto. an over-all cancer death rate 65 percent higher than the normal population rate." Merrill and Van Strum then go on to quote from the same court documents Montague quoted. don't believe that is an accurate re?ection of what is in the transcript." Gaffey said of Van Strum and Merrill's article. "There were some people in the ?rst study who were exposed to the [1949 Nitro] accident and in their subsequent employment did not work in an [dioxin] exposed job. Those trrmed out to be unexposed by the de?nition of the second study." Gaffey said the workers included in the exposed group for the study were selected by their work assignmens. ?If Roush's testimony is accurate about [Zack and Gaffey] deliberately moving people from one group to another. knowing that they had been reclassi?ed from the ?rst study. I'd call it fraud because that's what needs to be explained in an epidemiological Study." Merrill said. "There?s just about everything there [in Roush's testimony] but the confession." Neil Stout. Gaffey's attorney, said Dr. Roush "would certainly not say that the study is fraudulent." Asked why his article publishing the study didn't note that some of the workers in the unexposed group were exposed to dioxin in the 19-49 accident, Gaffey responded. "All we did in the second study was to give the de?nition'of exposure. That de?nition came from work history records, and they contained no indication if that person had been exposed" in the accident. Van Strum Said. "The workers were chosen [for the ZackJGaffey study] not on the basis of any health criteria, but simply by some strange selection method based on employment records that furthermore excluded the very years when the exposure would probably have been highest at Nitro, between 19-48-1955.? Gaffey said employment records prior to 1955 weren?t used because personnel records prior to that year were incomplete. "Either 'the study's fraudulent, or the guy's absolutely incompetent as an epidemiologist." Merrill charged: "Either they didn?t do a literature research before they began, or they should have known that they didn't have any unexposed control [group]." . . - The EPA'sJenkins said there were errors in both Monsanto studies; "'lhe manner in which they are trying to defend themselves is with sloppiness. but wherever they said sloppiness occurred. it was always showing no effect [of dioxin exposure]. The mistakes should fall on both sides of the fence.? Jenkins added, 9, mt consortium CRIME REPORTER '3 ;o "My assessment is that there was fraudulent intent." Asked about Gaffey's libel suit against Montague. Jenkins said. "It?s an attempt at a SLAPP suit and [shows] the arrogance of a scientist to think somebody is going to be intimidated by something like this." Jenkins suggested that the libel action will serve Montague's interest by drawing the dioxin debate into the public forum. "If Peter Montague is smart. he will drag it on and it will cost Gaffey not only embarrassment. but [attorney's] fees." she said. Stout said that Gaffey attempted to resolve the dispute in "several communications before bringing the lawsuit and it could have been settled." Gaffey added that he wrote to Montague seeking a retraction. but -Montague refused. "so I sued him." Montague said. however. that he responded to Gaffey?s letter with his own letter inquiring of the exact words Gaffey found objectionable. Montague said Gaffey didn?t respond to his letter. but that he subsequently received a letter from Gaffey's attorney telling him to send $150 for Gaffey?s attorney's fees. after which a letter would be sent saying exactly what wards Gaffey wanted retracted. felt as if I were being blackmailed. so I wrote him a letter in which I spelled out exactly what my understanding was of his study. and I explained precisely to him why I believed he had knowingly mislead the readers of the study." Montague said. ?And I explained to him that because I believed he had knowingly mislead the readers of his study I could not retract any words I had written about his Montague said he then didn't hear from Gaffey for a year. when he received a court summons. It was in the summons that he fmally learned of the exact words in his article that Gaffey disputed. Montague said. have looked into this matter very carefully and I believe' the words that I printed were true and were based on true facts and therefore I cannot retract them.? Attorneys involved in the case hold different views on whether a libel suit can be ?led for a quote attributed to a court document. Neil Stout. Gaffey's attorney. said, "It?s really black-letter law that repeating a statement from a privileged document. which if it were not privileged, would itself be libel is libelous. A re-publisher of a false and libelous statement is responsible for his own libel even though he got. the statement somewhere else. . . .The idea is that you don't want someone to publish a statement that is defamatory in a privileged context and then quote it at will without liability.? Rex Carr. the attorney whose appellate court brief was quoted by Montague. called Stout's interpretation "absolute nonsense." Carr said. statement from a court document is absolutely privileged. . . .A reporter can quote with freedom from liability from any document ?led in a court action." Stout said that reporters can quote from lawsuits as long it is presented fairly. preferably quoting from both parties involved in the litigation. "That obviously wasn't the purpose of Montague?s article." he said. "The purpose of Montague's article was to accuse certain scientists of publishing fraudulent data." Others said that regardless of whether a libel suit can have no problem proving the quoted statement is. in fact. true. ?The language that Peter [Montague] is being sued ov'er is totally defensible." Merrill said. "It's clearly factually true." Carr said the statement can be proven "if one has the same access to witnesses and underlying datai' that he had in his case. [Carr represents a group of plaintiffs who sued Monsanto for damages allegedly suffered from a spill of chemicals in the town of Sturgeon. Missouri. In the cm. Kemr er al v. Monsanto Co.. the jury awarded the plaintiffs one dollar in compensatory damages and $16.25 million in punitive darnages. In a 2-1 decision. an Illinois appellate court overturned the award. reasoning that the one dollar in compensatory damages was insuf?cth to uphold the punitive damages award. Carr has recently ?led an appeal with the Illinois Supreme Court] Gaffey said he is paying his own legal fees. dissussed this once with an attorney from Monsanto and he advised me that I let this whole thing drop.? he said. Gaffey is being represented by Stout and Joseph G. Nassif of the Missouri ?rm of Coburn. Croft Putaell. Nassif was one of Monsanto's attorneys in the [femur case. and. according to the MartiudaIe-Hubbell Law Directory. Monsanto C_o. is one- of the frrm's clients. Asked if Gaffey intended to sue other journalists or scientists who have alleged the Monsanto studies were fraudulent. Stout said. "We have the option. of course. to sue other defendants later. which is possible. In fact. there are some other people that I've already suggested as possible defendants. We?ll make up our mind whether to go after other people as tirne goes on.? . But Gaffey responded to the same- question somewhat differently. "Since I am using my own money. there is a limit to how many people I can take on at one time. . . .I'm not doing anything beyond the suit that has been ?led against Dr. Montague. I have given the matter [of adding new defendants to the suit] no thought at all." 4 CORPORATE CRIME REPORTER MONDAY SEPTEMBER 9, 1991 Montague. who has been a journalist for 36 years and has never been sued before. said he intands to countersue. "We are putting together a team of attomeys. scientists and private investigators who are eager to help in my defense bccause this is a clear matter of principle - my First Amendment rights.? Montague said. NEVADA PROSECUTORS CONSIDERING CRIMINAL CHARGES AGAINST PLANT FOR CHLORINE RELEASE Local prosecutors are considering bringing criminal charges against a Nevada corporation in connection with the May 6 leak of over 50 tons of chlorine. "I'm looking at every aspect of the leak.? Deputy District Attorney Frank M. Ponticello said last week. The . chlorine release at Pioneer Chlor Alkali Company. Inc.?s facility in Henderson. Nevada. less than ten miles from Las Vegas. sent hundreds of local residents to area hospitals and banned vegetation. Ponticello said he could not reveal any details of the criminal investigation. but he said charges could stem from the company's alleged failure to nodfy state agencies of the release. Prosecutors are waiting on a ?nal report from the Clark County Fire Department. he said. The criminal investigation is focusing on both the company and company of?cials. Following the chlorine release. in separate actions the local health department and the us. Environmental Protection Agency cited Pioneer with violations of Nevada and federal environmental regulations. including failing to notify govemmen agencies of the release. As part of a settlement with the Clark County. Nevada Health District. the company has agreed to donate $10,000 to the city of Henderson and to submit emergency response and accident prevention plans to the agency. according to Michael H. Naylor. director of the Clark County Health District's AirPollution Control Division. "Pioneer-caused a lot of air pollution problems due to the large amount of chlorine released. plus they didn't notify us within one hour of the start of the incident." Naylor said. "They violated two air regulations.? Naylor said the 310.000 that Pioneer agreed to donate to Henderson is the maximum amount the company could have been ?ned by his agency. The company referred comment on the release and the resulting criminal investigation to Washington. D.C. attorney Thomas Kline. "We are cooperating with all government agencies to the greatest extent possible in trying to understand the incident and prevent another occurrence." Kline said. The Pioneer plant generates chlorine gas through the electrolysis of a brine solution. according to a Health District notice of violation. The chlorine is then liqui?ed and sent to ISO-ton storage tanks. Shortly after 12:00 am. on May 6. 1991. "an angle valve on tank #4 failed due to apparent internal corrosion. releasing an amount of chlorine. . the notice states. According to the Health District. liquid chlorine apparently combined with another solution creating a corrosive material and resulting in a hole in the valve. "Visible [chlorine] plumes were observed from the opening by a number of government of?cials.? the report said. - Small amounts of ammonia ware released from a nearby Kerr-McGee ammonium perchlorate facility because the plant had to be hurriedly shut down and personnel evacuated. the Health District reported. The Henderson plant is located in an industrial suburb of Las Vegas. Thousands of Henderson residents smelled the odor of chlorine and other chemicals and many fled their homes and businesses. Clark County schools in Henderson and some schools in East Las Vegas were closed. About 200 persons were admitted .to area hospitals. By the day following the release. in a several square mile area. leaves had dropped off trees apparently from being burned by the chlorine gas. ."Over several hours some 40 to 60 tons of chlorine leaked." Naylor said. ?It left the pipe as a liquid and it vaporized within minutes. . . .It didn't stay as a liquid very long. Some vermin were injured. Plant workers were able to escape soon enough. Residents left?the area because of the possibility of being exposed." ?There was a thick haze that developed and the odor of chlorine spread over several square miles." Naylor - continued. "The only longer term effect was the number of nearby trees that lost their leaves the next day. A lot of gardens suffered damage. The leaves basically burned'and fell off. . . .Some of the fruit was damaged." . .. . . The notice of violations charges that Pioneer failed to notify the Air Pollution Control of?cer within one hour of the release. as required by law. but that the Health District was noti?ed by the fire department approximately four hours after the chlorine release began. The Health District?s order for corrective action requested that Pioneer implement a brine contamination detection system. an automatic process valve control MONDAY SEPTEMBER 9. 1991 CORPORATE CRIME REPORTER 5 1.4? system, an automatic chlorine manufacturing process shutdown system, valve and piping construction material resistant to corrosion and explicit internal procedures for noti?cations to industrial neighbors and emergency response agencies. A class action civil suit was ?led immediately after the accident in the name of two area residents seeking evacuation costs and punitive damages. Kline said. The company hired an adjustment ?rm that has handled thousands of claims for medical and lost work claims. The EPA charged Pioneer with violating the Comprehensive Environmental Response. compensation and Liability Act (CERCLA) by failing to immediately notify release of a hazardous substance to the National Response Center, with failing to notify two other agencies. the Nevada State Emergency Response Commission (SERC). and the Clark County Local Emergency Planning Committee: and with failing to file follow-up reports with the SERC. The EPA proposed ?nes of over Kline said attempts so far at reaching an agreement with the EPA have been unsuccessful and the case appears headed for litigation. Kline declined comment on the criminal investigation. PUBLIC CITIZEN CALLS FOR CRIMINAL PROSECUTION OF SMITHKLINE FOR ILLEGAL PROMOTION OF DRUGS Dr. Sidney Wolfe. director of Public Citizen's Health Research Group. last week called on the Food and Drug Administration to initiate a criminal prosecution of SmithKline Beecham Pharmaceuticals for "multiple. ?agrant violations of federal drug laws.? In a letter to FDA Commissioner David Kessler. Wolfe said the violations involved the illegal promotion to American doctors of two drugs, "neither of which has been approved as safe and effective by the The first drug, Relafen. is a non-steroidal arthritis drug "currently under FDA review" according to the company. Wolfe charged that in order to lure doctors to a "group discussion" concerning how to best sell this new, unapproved dmg. a company marketing person; Ann Scully, faxed a memo concerning the drug into the Faculty Practice Clinic at Johns Hopkins Medical Center on August 19th. Copies were made and distributed to all physicians. The memo stated, in part.- "Hello . . .l'm calling from SmithKline Beecham in Philadelphia. We'd like to invite you to participate in a group discussion . .regarding a new non-steroidal arthritis agent currently under review. . .Your role will be to examine and discuss the pro?le of this new important product . . ?.and offer your suggestions on how to best communicate efficacy, safety and patient management to other physicians when this product is introduced . . .We'd like to offer you a complimentary dinner and 3 Williams and Wilkins [medical publisher] certi?cate worth $100." The second SmithKline Beecham drug. also unapproved by the FDA. is an antidepressant called Paroxitine hcl. Similar "group discussions" were scheduled by the company for later this month. "Priming prescribing doctors to be poised to write prescriptions for a drug whose safety and effectiveness have not been established to satisfaction is a practice which FDA has clearly stated to be illegal." Wolfe wrote. '1 hope you will move swiftly to stop these illegal and. from my perspective. unethical practices by cutting them off at the source and criminally prosecuting SmithKline Beecham and any other companies similarly found to be promoting unapproved drugs or unapproved uses of approved drugs." Wolfe said that the matter was brought to his attention by a Johns Hopkins physician. Dr. Ed Ellerbeck. who called Wolfe at Public Citizen's 'doctor-bribing reporting hotline" (202 833-3000). ?We totally disagree with Dr. Wolfe's contentions," said SmithKline spokesman Jeremy Heymsfeld. "The meetings referred to by him were intended to solicit the views of doctors on how to best meet their needs and the needs of their patients. So these were focus groups and their propose was not to promote the ?I?m not sure this is a major legal matter." said. NORTH CAROLINA LAUNCHES INVESTIGATION INTO CHICKEN PLANT FIRE THAT KILLED 25. COMPANY. RESPONSIBLE OFFICERS, COULD FACE MANSLAUGHTER CHARGES. FED OSHA, NORTH CAROLINA OSHA AT ODDS Criminal manslaughter charges against the owners of the Hamlet. North Carolina chicken processing plant that killed 25 persons and injured 55 may be brought. especially if of?cers of the family-owned business ordered doors in the plant locked to prevent employees at the plant from stealing chickens. according to sources close to the investigation. The Associated Press reported that those working in the front of the Imperial Food 6 CORPORATE CRIME REPORTER MONDAY SEPTEMBER 9, 1991 Products plant were able to escape through a main entrance. but those in the back were trapped between the poisonous fumes and doors that employees say had been locked to prevent pilferage. John Simmons. a spokesperson for the attorney general of North Carolina. told Corporate Crime Reporter that the State?s Bureau of Investigation was looking at possible criminal violations in connectiOn with the disaster. North Carolina Labor Commissioner John Brooks told the Associated Press that the company could face up to 25 felony manslaughter charges if the company did intentionally lock the exists. "If in fact. as alleged. some of the ?re exits were locked at the time of the fire. then under the state Occupational Safety and Health Act any violation of that act that results in the death of a worker is a criminal violation -- it's a misdemeanor." Simmons said. "That act doesn?t preclude charges being brought for various degrees of homicide. The decision to bring charges. if charges are brought. would the local district attorney's. We investigate. and turn over the investigation ?le to the The district attorney for the area. Carroll Lowder of Monroe. North Carolina. could not be reached for comment If homicide charges were brought against the company or company officials. it would represent the ?rst time homicide charges were brought in an occupational safety case in North Carolina history. Simmons said. Many of the victims of the the were single black mothers. There was some dispute in the occupational safety community as to whether the state of North- Carolina would aggressively pursue a criminal case. "The State of North Carolina .is very image conscious." Bob Hall of the Institute for Southern Studies in Durham told Corporate Crime Reporter. "1 think the state has been tremendously embarrassed by what happened and they will attempt to shore up that image with some immediate symbols of their commitment. The governor just released the hiring freeze on new state employees in different agencies. which had been one of the hurdles for hiring new safety inspectors. They are all going down there and saying that if the doors were barred. then serious things will happen. If there is a legal handle for them. they'll grab it. Why shouldn?t they do that? This is a small company. Politically. the company is not signi?cant." But Joseph Kinney. director of the National Safe kaplace Institute. said the chances that the state will bring manslaughter charges against the company are "very low." "The poultry industry is very strong in North Carolina." Kinney said. . Federal investigators last week raided an Imperial Food Products plant in Cumming. Georgia, and charged that the plant posed an "imminent danger" because there was no automatic fire extinguisher above the cooker. County ?re chief Norris Bennett said that there had been a f?u'e at the Cumming plant last New Year's Eve that forced the plant to close for several weeks. the New York Times reported. Tensions between the federal Occupational Safety and Health Administration (OSHA). which has no jurisdiction over North Carolina. and North Carolina OSHA. have been building in recent years. When OSHA Administrator Gerard Scannell called North Carolina Labor Commissioner John Brooks last week to offer assistance in investigating the disaster. "Brooks told Scannell where to go." according to sources close to the case. And in June 1990. a federal OSHA review was sharply critical of the North Carolina program and revealed "significant problems.? "Some of the program de?ciencies have been long standing with little or no action taken by state program adm inistrators.? the report found. Mark Schulz. executive director of the North Carolina Occupational Safety and Health Project. wrote an article in the May 25. 1991 edition of the Winston- Salem Journal arguing that at "virtually guarantees new penalties will have little effect and makes random health inspections nearly impossible." - "The lack of staff also delays the ability of OSHA to ?respond to complaints from workers who discover health and safety violations.? Schulz wrote. "We shouldn't see this as an incident where 25 people or more died." Kinney said. "This case raises a social fabric question - how the social fabric for a significant number of workers is being changed by the restructuring of-American industry. It's making a new group of people - ethnic people. Hispanics. and rural blacks -- particularly expendable. What OSHA has been' practicing is triage in terms of how they allocate their scarce inspection resources. This is what happens when' you don?t guess right and get in there and effectively deter problems." I Other occupational disasters in recent years -- thc' L'Ambience building collapse in Bridgeport. Connecticut. killing 28. for example - have taken the lives of many workers. [See. At A Glance. this issue]_ But this case is generating much more public attention. Kinney said. - MONDAY SEPTEMBER 9, 1991 CORPORATE CRIME REPORTER 7. h! "This case has an element of blantant evil -- eveybody knows the reason they locked these exits is so that these black people won't go out and steal a smoke or steal some chickens." Kinney said. "There is a nasty quality to this that hasn?t been exhibited in the other accidents." "There is no question in my mind that what this tragedy is going to do is introduce a civil rights dimension to occupational safety and health.? Kinney said. "Now we have two situations where we have had serious catastrophes where the victims are brown people and black people petrochemical explosions and this chicken plant disaster. Of all the petrochemical explosions. the vast majority of victims are Hispanic. This is a new phenomena. We have to ask ourselves why it is." WESTINGHOUSE ACCUSES LAW FIRMS OF VIOLATING PROTECTIVE ORDER COVERING INTERNAL COMPANY DOCUMENTS IN ORDER TO UP AND LITIGATION Westinghouse Electric Corporation has sued three law ?rms for allegedly misusing internal company documents that the company says it gave two of the ?rms under a con?dentiality agreement. The suit. which charges two of the ?rms with "embezzlement" of Westinghouse documents. was ?led in part as a response to about ten suits across the country alleging problems with steam generators manufactured by Westinghouse and used at nuclear power plants nationwide. All three law ?rms denied the allegations. Westinghouse claims that the documents were leaked by two law firms. Newman Holtzinger,? of Washington. DC. and Chase. Rotchford. Drukker 8r. Bogust of Los Angeles. to a third law ?rm. Shawn Pittman. Potts dz Trowbridge also of Washington. in order to "stir up and foment litigation against Westinghouse." The company contends that the docun?rents. which include internal memoranda and communications about the steam generators. have been improperly used in pending litigation and to ?le new lawsuits against Westinghouse. Moses Lasky. a San Francisco attorney who ?led the suit. said Westinghouse produced the documents in an action that Southern California Edison Company (S CE) brought against Westinghouse for alleged defects in the steam generators. Newman Holtzinger and Chase. Rotchford served as plaintiff's counsel for SCE in that case. Lasky charged that despite a con?dentiality order covering the documents. the plaintist attorney illegally placed the documents on the public record. "By agreement between the parties. these documents were produced [to the Newman and Chase attorneys] on the understanding that they were not to be used outside of the case or revealed to anybody outside of the case." Lasky said. "That was covered by a protective order of the court. When the documents were produced. Newman. Holtzinger telephoned Shaw. Pittman and said. ?We placed these things on the public ?le and you'll ?nd them very helpful.? That was a breach of the agreement and a protective order and was the equivalent of embezzlement" The suit. ?led in Los Angeles Superior Court. said the documents included thoughts expressed by Westinghouse personnel about efforts made to resolve issues encountered or expected to be encountered by utilities in operating the steam generators. "Wrenched from proper context, portions of those comments were susceptible to contrary meanings." the Westinghouse complaint states. In the lawsuit. Westinghouse claims that Shaw. Pittman. knowing that "it could not properly have access to those documents." nevertheless inspected them and made copies of them. "Shaw Pittman then hawker] the documents around among various people to get litigation going against Westinghouse." Lasky said. The suit further charges that "the documents obtained from the ?les in the SCE case were published. given widespread dissemination. manipulated and distorted by Shaw. Pittman to divert utilities from dealing on an amicable and commercial basis with Westinghouse as they had done in the past and to convince them instead to institute suits against Westinghouse." ?The suit has zero merit and the allegations border on the preposterous." said Gerald Chamoff. managing partner at Shaw. Pittman. Chamoff said his ?rm represents plaintiffs in four cases brought against Westinghouse in connection with the allegedly defective steam generators. The conduct of the Newman and Chase law ?rms. the suit contends. "was equivalent to their breaking and entering Westinghouse's premises. stealing the documents. and then misusing them to the injury of Westinghouse." William Falkenhainer of Chase. Rotchford'said. "We don't know what documents are even being referred to. Obviously. there is no merit to the case. We don't know what it's about." He said his ?rm had not even heard of Shaw. Pittman. . ?We think the suit is without merit and we 3 CORPORATE CRIME REPORTER MONDAY SEPTEMBER 9, I991 categorically deny that there was any impropriety or unethical behavior on the part of attorneys in our said Kevin Gallon. managing parmer at Newman Holtzinger. "We are going to defend the suit vigorously and are con?dent we will prevail." Lusky said Westinghouse did not discover that the document's had been placed on the public record until August 16. 1990. when the documents showed up in another lawsuit ?led against Westinghouse in which Shaw. Pittman represented the plaintiffs. In that case. Westinghouse alleged that a protecrive order had been violated -- but Shaw. Pittman defended itself by saying the documents had hoen obtained in the SCE suit at the invitation of the Chase and Newman law ?rms, according to Lasky. "One of our lawyers testi?ed that he received notice of the documents in the public ?le in the Southern California Edison case from one of the law furns involved in that matter." Chamoff said. ?Our attorney did not know that the document was allegedly proprietary or con?dential and to our knowledge it may not be even to today.? He said Newman Holtzinger was the ?rm that noti?ed the Shaw. Pittman attorney of the documents. "We were not told that it was under any con?dentiality order." .Charnoff emphasized. Louis Briskman, deputy general counsel at Westinghouse. said the documents have been used in nine separate proceedings that have been ?led against Westinghouse. Briskman said the protective order covered a "handful of documents that we produced which show our engineers internally debating questions as to improvements, betterment of the state-of-the-art designs, alternatives - typical engineering-type dialogue that goes on at any engineering company." Briskman said that by taking "phrases here and snippets there." the documents have been placed in the worse possible context. Westinghouse says the suit has cost the company millions of dollars in damages. The company is seeking the costs of defending the lawsuits and punitive damages. "We feel very strongly about this case,? Briskman said. "We entrusted our documents to law ?rms that said they were going to abide by a court order and then at the first chance they went out and breached that order. We want this case to go to trial and we want the jury to hear the evidence and let the jury decide about the conduct and the propriety of the actions of the law firms." BENNETT, FISKE, RAUH READY TO DEFEND CLIFFORD AND ALTMAN THIS WEEK BEFORE HOUSE BANKING COMMITTEE When Clark Clifford and Robert Altman. former executives of First American Bankshares. Inc.. appear before the House Banking Committee in their fust public defense of their roles in the BCCI scandal. they will be accompanied by some high-powered legal talent that includes former 8&1. congressional c0p Robert Bennett, his partner Carl Rauh. and former U.S. Attorney Robert Fiske. Earl Silbert is representing First American. "It will be clear when they are ?nished that they always acted in the best interests of Fust American. did nothing wrong and improper and to the extent that it's shown that BCCI engaged in illegal transactions. they didn't know about it and First American was not involved in it." Bennett told Corporate Crime Reporter last week. "This is their fust opportunity to make a full presentaan and answer questions.? Bennett said. "They are going to show that the bank was honestly run, that BCCI did not control it in any manner. shape or form: that if it proves to be true that there was secret ownership, that it was unknown to Clifford and Almran: that it was a bank inside a bank; that they had no information along those lines: that their own ?nancial transaction. namely the purchase of stock. was legitimate and above board and throughout all of this: and that they had expert legal advise from various regulatory experts and commercial law experts and banking experts." Bennett said that a joint statement for Clifford and Altman will be ?led with the Committee early next week. A ZOO-page document in defense of Clifford and Altman that was submitted to the Federal Reserve Board will not be submitted to the House. Bennett said. The document seeks to stave off Fed action against the two. The Fed has accused the Bank of Credit and Commerce International with gaining illegal control over the shares of First American and exercising some control over the bank. Clifford and Alunan resigned from the bank .on August 13. In addition to the Fed investigation. Clifford. Altman and First American face investigations from the U.S. Attorney for the District of Columbia and New York _Disuict Attorney Robert Morgenthau's of?ce. "They have fully cooperated with the government.? Bennett said. ?They have testi?ed before the Fed for twelve days. They have testi?ed before the grand jury MONPAY SEPTEMBER 9, 1991 CORPORATE CRIME REPORTER 9 in Washington. and Clifford has spoken to Morgenthau's office - in the nature of a deposition. Altman has not as yet spoken to Morgenthau - that is a scheduling issue -- but he will.? The hearings will come amid a swirl of activity surrounding the BCCI case. last week. the House Judiciary Committee?s Subcommittee on Crime and Criminal Justice released a report which found that while the government came across illegal activities by people using BCCI as a conduit. or where the bank itself was an active participant in possibly criminal activity. "the government simply overlooked the repealed run-ins that it had with BCCI. its officials. customers and accounts." "It may be that this was the result of bureaucratic red tape and/or incompetence." Subcommittee Chair Charles E. Schumer said. "But too much information was ?owing through the law enforcement community early on to make that conclusion without further scrutiny." Schumer said the Federal Reserve was tipped in late 1988 to the existence of ?ve former BCCI employees who could testify as to BCCI's secret ownership of First American Bank. and did nothing with the information until January 1991. While Schumer said that the "government has been doing a better job now." he concluded that "much of the damage from BCCI has been done." 0n the same day that Schumer released his scathing report, a federal grand jury in Tampa labelled BCCI a "racketeering enterprise." and indicted six BCCI of?cials and a leader of the Medellin cocaine cartel on racketeering conspiracy charges for the alleged laundering of millions of dollars of drug funds through the BCCI worldwide banking network. Justice Department criminal division chief Robert S. Mueller defended the Justice Department from criticism from Schumer and investigator Jack Blum. 0n the McNeiUlehr-er report last week. Mueller said "it's very hard to quarrel with success." "We are the only prosecuting authority successful in prosecuting and convicting Mueller said. "Schumer has found no evidence of deliberate footdragging. The report con?rms that the plea agreement entered into with BCCI was absolutely appropriate under the circumstances and was a superb bargain for the government The report puts to rest the claim that influence-peddlers affected in any way the investigation or prosecution undertaken by the Justice Department and the Treasury Department." DU PONT TESTED FREON 113 HAIR CLEANER 0N HUMANS IN 19605, LEADING TO DEATH OF SECRETARY, NEWSPAPER REPORTS In its quest to develop a method of dry-cleaning women's hair. Du Pont Company exposed volunteers to Freon 113 during early experiments. leading to the death of a company secretary. The News Journal of Wilmington. Delaware reported August 30. Du Pont continued the experiments even after the death of 44- year-old Beverly B. Mannering. according to company documents obtained by the Journal. The Journal has published a series of investigative articles on chlorolluorocarbons (CFCS). discussing Du Pont?s "extravagant" safety claims. which the articles report were based on poor research. - Du Pont spokeSperson Catherine L. Andriadis said the articles are "completely misrepresented and totally unfactual," but too long to respond to in detail. The newspaper reported that Mannering. who had been a Du Pont secretary for seven years. suffered a fatal heart attack on May 2. 1967. while the subject of a Du Pont test using Freon 113 to dry-clean women?s hair. In 1969. the company conducted tests on beagles. and later proved that breathing high levels of Freon 113 could cause a fatal heart attack. Following Mannering's death. Du Porn. in a settlement. agreed to pay Mannering?s son. Durwood Mannering. $37.50 a week until he turned 18. the Journal reported. Du Pont also agreed to pay Mannering's estate 53.11736. According to Mannering's brother. Du Pont also paid off family's mortgage and other bills. The Journal said internal Du Pont mmomMs cenflicted on when Du Pont stopped using people in the hair cleaning experiments. One memo indicates the company conducted the tests until November 1969. and another indicates the tests were conducted until December 1970. Du Pont called the tests "Project Delilah." The project was coordinated with General Electric Co. with hopes of developing a machine that could clean oil and dirt from women's hair without disturbing Du Pont tested the cleaning power of other CFCs. but none were as effective as Freon 113. The company eventually concluded that Freon 113 was too dangerous to use to clean hair. according to the news report. Du Poni had promoted the chemical as the safest solvent in the water besides water. More than 100 deaths from heart attacks had been tied to Freon 113 exposure and other Freons by 1970. 10 CORPORATE CRIME REPORTER MONDAY SEPTEMBER 9. 1991 is the Journal reported. but the company repeatedly blamed the deaths on the victims for not handling the chemical safely. A Du Pont 1973 safety pamphlet mentions the threat of heart attack from Freon exposure. but Du Pont didn't place a warning on its product until 1986. Freon 113 was used in the 1960s and 19705 as an industrial degreaser. but its current use is principally for cleaning circuit boards. . Du Pont responded to the Journal with a one-page statement which asserted that Mannering had not been exposed to levels of Freon high enough to cause her heart attack and that she had died of natural causes. A death certi?cate issued by Ali 2. Harneli. Delaware state medical examiner. said Mannering died as a result of "cardiovascular collapse" from an "anatomically undetermined cause." the Du Pont statement said. Harneli told the Journal he believes the death was caused by Freon 113 exposure. "It was my conclusion at the time that the body was sensitive to the speci?c compound." Hameli said. adding that the cause was dif?th to determine because brief exposure to Freon doesn't leave any observable effect on body tissue. Du Pont reported the death to the Delaware Industrial Accident Board as an "unexplained cardiac anest." The Du Pont experiment was conducted on a number of employees. who were paid ?ve dollars for each exposure. Mannering died while her hair was being cleaned for the 27th timm According to the documents obtained by the Journal. women's heads were dry- cleaned with the Freon several thousands of times. The documents were unclear as to how many volunteers took part in the experiment. Du Pont spokesperson Andriadis referred comment on the Journal article to a statement by ES. Woolard Jr.. chairman of the board at Du Pont. The statement was issued to Du Pont employees to_ respond to their concerns over the articles. Du Porn is headquartered in Wilmington. - - The letter begins. "Many of you have asked my personal opinion of the recent series that appeared in The News Journal regarding Du Poet and The statement then cites Du Pont?s "bold leadership" in dealing with environmental problems caused by CFCs and its contributions to modern society. . .. .- In the eighth paragraph of the statement. Woolard treats the allegations made in the Journal articles. "Many of you have asked why would a newspaper intentionally present such a distoned review of a very positive contribution to society? I don't want to guess other people's motives. Suf?ce it to say. this is a skillfully written but extremely biased series of articles. It depends on allegations. innuendos and quotes out of context-for its overall effect. and to my mind. hasnto apparent objective except to impugn Du Font and its employees." "For example." the statement continues. ."the stcx'ies implied that Du Pont knew more about the toxicity of safety of certain chemicals than was told to employees and customers. and thereby knowingly exposed employees and others to unsafe conditions. This is false. We refute it. The health and safety of employees. customers and the public is a core value of the company. and they were not compromised in any .way alleged or implied by the stories. We have not relaxed these historic commitments." ?h ALYESKA EMPLOYS DIRTY TRICKS AGAINST OIL INDUSTRY CRITIC. ANCHORAGE DAILY NEWS REPORTS - . - The Alyeska Pipeline Service Co. directed a dirty tricks and spy campaign against oil industry critic Charles Hamel. the Anchorage Daily News reported in a series of investigative articles last week. The oil consortium hired Wackenhut Corporation of Coral Gables. Florida to conduct the campaign. according to the Daily News reports. - I . Former Wackenhut employees. who said that they were? repulsed by the company's behavior in the investigation. told the Daily News of a covert operation on behalfof Alyeska Pipeline Service Co. and Exxon that "illegally invaded Hamel?s privacy. and eavesdropped on his life for at least nine months." - - - According to the Daily News. one of the employees said the private investigators had even laid plans to target Rep. George Miller (D?California) "and other unnamed congressmen to whom Hamel was providing information for use. with their hearings about environmental wrongdoing by Exxon. Alyeska and other oil companies in Alaska." - - =The Daily News reported that the employees said that they also monitored Hamel's telephone bills and personal ?nances. went through his trash and conducted electronic surveillance of his home. his business. and a hotel room beused. - - The employees said that Wackenhut set up a phony environmental group-called Ecolit Gmup..wltich they. staffed with Wackenhut employees using false identities. - o= Wackenhut and Alyeska issued statements denying any wrongdoing and Exxon said it was not a party to the investigation. the Daily News reported. MONDAY SEPTEMBER 9. 1991 CORPORATE CRIME REPORTER ll - 4" Hamel drew the industry?s ire by exposing wrongdoing. including pollution at Alyeska's terminal in Valdez and corrosion of the trans-Alaska pipeline. Wackenhut had agreed to turn over all documents related to the case to Congressman Miller by Friday September 6. Danny Weiss. a Miller spokesman. told Corporate Crime Reporter that an Alyeska representative had turned in'some documents late last week and that Miller's lawyers were reviewing them. EVENTS The Cutting Edge of Antitrust: Market Power. October 1748.1991. The Willard Intercontinental Hotel. Washington. DC. Sponsored by American Bar Association. Section on Antitrust. Includes sessions on: mpartment of Justice Guidelines. Current Approaches to Economic Analysis by Enforcement Agencies and Courts. and Proving the Competitive Effects of Acquisitions. For more information contact: (312) 988-5609. NOTABLE AND QUOTABLE . .It takes years to establish a reputation for integrity. ethical bruiness practice. and concern for business customers and competitors. Since 1910. my father. his brothers and I strove with the loyal help of all in our organization to build a trusted reputation. This has been severely tested in recent weeks. The six individuals in top management earned huge incomes that make it dif?cult to ?nd a motive behind their strange performance. ?Greed.? ?arrogance.? ?hubris.? ?chutzpa.? are some of the favorite words used by the media to account for their behavior. The tone was put into practice by the chairman during his leadership. He himself reveled in the title bestowed upon him by Business Week "Ihe King of Wall Street.? "Warren Buffett must now restore the faith of the ?rm?s employees. clients and the investment industry. He has started making many of the necessary changes in the management structure. However. a complete severance of all ties to the six members of management who brought disgrace to the ?rm is now essential. This means speci?cally no payment of legal fees. no of?ce facilities. no severance distribution. When this is accomplished. Salomon Brothers will be able to start on the road to recovery." - William R. Salomon. Honorary Chairman. Salomon Brothers. Inc.. Letters to the Editor. Wall Street Journal. September 6. 1991.? "John Gotti's troubles in getting a lawyer were nothing compared with the dilemma faced by lower- level defendants in mob trials. Some defense lawyers in drug and racketeering cases make a business of taking money from kingpins to represent their underlings. "Not only are legal services part of the employment package for legbreakers and drug couriers. but the ?nancial arrangement neatly divides the lawyer's loyalties between the nominal client. who could frequently cut himself a deal by testifying against his bosses. and those bosses themselves. who are paying the lawyer's bills. This problem extends beyond cocaine dealing and organized crime. Corporations caught with their hands in the cookie jar typically ?offer' legal services to the employees involved as a way of making sure none of them gives anything to the prosecution - ?Defense lawyers and the Mob." by Mark A.R. Kleinntan. Op?Ed in New York Times. Sepwmber 5. 1991. I'Jat'tet Nonon is 17 weeks pregnant and worried. Six weeks ago. she became ill when a chemical cloud from a derailed Southern Paci?c train drifted down the Sacramento River. The 33-year old mother of two still gets headaches almost every day. "Most of all she is afraid for her unborn child. Long after the toxic cloud blew past the town. state health of?cials warned that the fumes could cause birth defects. Now come the reports of two miscarriages possibly related to the chemical - two already in the sparsely populated area. . . ?Besides the two miscarriages. which state health of?cials are investigating. more than 100 people along the river still suffer from exposure to the chemical cloud unleashed when a tank car ?lled with metam-sodirun spilled into the river. local health of?cials say. The complaints from residents include rashes. respiratory problems and headaches that linger too long. . - 'Residents Still Feeling Effects of Toxic Spill: Six Weeks After Train Dumped Pesticide into River. People in Dunsrnuir Complain of Headaches. Babes and Respiratory Problems. The Reports of Two Miscaniages also Scares Townsfolk.? by Richard C. 1 Paddock. Los Angeles Times. August 27. 1991 'Two decades after the Government thought the problem had been put to rest. mercury is accumulating in ?sh in thousands oflakes across the United States 12 CORPORATE CRIME REPORTER MONDAY SEPTEMBER 9, 1991 and Canada. poisoning wildlife and tlueatening- human health. - a . "Twenty states. including New York and Connecticut. have warned people to limit (at eliminate from their diets ?sh they catch in certain lakes because of dangerous levels of mercury; Canadian scientists have found elevated levels of mercury in ?sh caught in '95 percent of the lakes tested in Ontario." -- "Scientists say the principal sonrce of contamination is rain containing traces of mercury from coal-burning power plants. municipal incinerators and smelters. Other contamination comes from lake and ocean sediments previously polluted by mercury. . . "States and the Federal Government have taken almost no action to reduce releases of mercury. in part because recognition of the problem is recent and because Federal energy and state environmental policies are actually part of the problem. . . -- "Ancient Hazards of Mercury Re-Emerge." by Keith Schneider. New York Times. August 26. 1991. "The Dioxin Un-Scare -- Where?s the Press?? asked the headline of an op?ed in the August 6 Wall Street Journal. penned by that master of propaganda. Reed Irvine. chair of Accuracy [sic] in Media. Irvine trotted out Dr. Vernon Houk. scientist at the Centers for Disease Control. who argues that the-method used to gauge dioxin's toxicity is flawed and that we really shouldn't be all that concerned about this benign little carcinogen. . . .. -: "Nine days later. as if in lockstep with Irvine. the [New York] Times ran a front-page story. Backing Away From Saying Dioxin?is a Deadly Peril.? Reporter Keith Schneider informed cheerily-that thought to be much more hazardous than ?chain smoking. is now considered to be no more risky than Spending a week sunbathing.?. . . "Nowhere in either the Irvine piece'tn' the Times article are any new findings mentioned. . . .- ?And ?nally. Houk has admitted that. in drafting relaxed standards for dioxin. be copied virtually verbatim from reports given 'to' him by the paper indusuy. This hardly impartial bunch wants to see regs relaxed because dioxin is a' byproduct of the bleaching process. contaminating water around paper mills. which is costly .-to control. . . .Not exactly defending his article. Schneider told me that there?was no wayrwe could get all the information into a single newspaper article?. . . "In case Irvine and his corporate. Cheerleaders somehowmissed the point that the Times was on board. Friday's editOrial. 'Downgrading Dioxin.? praised EPA officials for. ?sensiblyronsidering new evidence that could lead to relaxation of the current strict and costly regulatory standards.? Maybe the Times has joined-the polluters? corner just to placate Irvine, who is quite a pest. But maybe its industrial-strength enthusiasm over eliminating ?strict and costly' standards can-be traced to the fact that the New-York Times Company has an 80 percent interest in a Maine paper mill. and a 49 percent interest in three Canadian paper mills. Indeed. on August 12. just four days before this editorial ran. two groups of Canadian Indians filed suit against Kimberly- Clark and the Times Company for 81.3 billion (Canadian). charging that one of the mills has polluted three rivers with dioxin and other toxins. This interest, need I point out, was not disclosed in the editoriaL'.? - "Times White Paper.? by James Ledbetter. The Village Voice. August 27. 1991. - IN BRIEF SEPTEMBER 5. 1991 - 2 - Iran-contra prosecutors plan to ask a grand jury to issue an indictment against retired CIA of?cial Clair George that will accuse him of trying to cover up the role in the Iran-contra scandal. the Associated Press reported. quoting three sources close to the case. According- to the' sources. the indictment. if approved.- will allege that George concealed his knowledge of the diversion of Iran arms sale pro?ts-to the contrarebels of Nicaragua and hid Oliver North's secret contra aid network from Congress in October 1986. . t: - . . .In Ottawa; 16'men from- the highest levels of Canadian government -will appear in court'-- on September 16 to answer corruption charges. The charges were brought by Glen Keeley. a-?former printingzexecutive. who has'charged that a massive system bf- bribery and kickbacks on federal contracts .. has been-in effect-under the Quebec wing 'of' the government of-Prime Minister Brian Mulroney; Keeley claims her-lost a chance to develop a high-tech of?ce building because he refused to engage in the bribery. According to a-report in 'the' Washington Tim?es. Keeley charges that in June 1986. then-Minister of Public Works :Roch LaSalle personally demanded a kickback of ?ve percent of the value' of the proposed $160 million project and an immediate cash bribe of $5.000.- LaSalle denies the allegation. -- - 3? '='For years: Keeley prottested outside the MONDAY SEPTEMBER 9,1991 CORPORATE CRIME IJ Parliament, building with signs reading. "Noriega! Ceausescul Mulroney! Two down. one to go!" He was repeatedly jailed for violating a law banning protesters from within 165 feet of Parliament?s walls. SEPTEMBER 4. 1991 In Washington. D.C.. a federal grand jury indicted Japan Aviation Electronics Industry Ltd. (JAE). Aero Systems. Inc. of Florida. three Aero Systems subsidiaries in Florida. Hong Kong. and Singapore. and five employees of the Japanese and American companies for allegedly conspiring to sell and transfer military aircraft components to Iran in violation of the Arms Control Act and the International Traf?c in Arms Regulations. The indictment charges that from 1984 through 1987. JAE conspired with Aero Systems to transfer illegally to Iran more than $7 million worth of critical navigational components for the American F4 Phantom ?ghter jet. Also charged in the 22-count indictment are JAE employees Hironobu Takaltashi. Toshiyuki Murakoski. and Tsutomu Iida; Aero Systems subsidiaries Aero Systems Aviation Corp. of Florida, I-IieraJr Company Ltd. of Hong Kong. and Aero Systems Pte. Ltd. of Singapore: and Aero Systems Aviation Corp. former senior vice president Colin Devellerez. and former vice president and sales agent Wayne Waterson. '"Today's indictment charges that Japan Aviation Electronics illegally manufactured and sold sephisticated guidance and navigational components for F4 ?ghter jets to Aero Systems subsidiaries in Hong Kong and Singapore, knowing that these components would then be transferred to Iran." said U.S. Attorney Jay Stephens. "This alleged illegal diversion of. sensitive American military technology contributed substantially to the capabilities of the Iranian Air Force and was critical to the maintenance of ?ghter aircraft sold to Iran prior to 1979.? Under a 1970 licensing agreement. which was renewed in 1985. JAE was authorized to use technical data and materials from Litton Systems. Inc. of California to manufacture components for the LN-12D. _an inertial navigation system used in the F-4 Phantom to guide the aircraft and its weapons systems. The license agreement prohibited anyone other than the Japanese military from using either the technology or the products produced by the technology. The indictment alleges that JAE violated the license agreement by providing to Iran through Hiemx in Hong Kong and Aero Systems Pte. Ltd. in Singapore gyroscopes and accelerometers it manufactured for the LN-12D system. JAE allegedly - manufactured the sensitive military components at the request of the Aero Systems subsidiaries for sale to Faisun Co. and Gold Manner. Ltd. front companies representing the. Iranian military. According to the indictment. the sales to Iran were made in violation of the State Department licensing agreement and State Department regulations which prohibit the transfer of defense articles and defense services to Iran. . The indictment ftu'ther alleges that Devellerez and Watcrson orchestrated the company's participation in the alleged conspiracy. JAE employees .Taltahashi. Muraltoshi. and Iida. officials in the sales and development division of JAE. allegedly acted on behalf of JAE in connection with the alleged scheme. Additionally. the indictment charges JAE. Aero Systems. and its ?ve employees with unlawfully exporting to Iran gyroscopes manufactured by Honeywell. Inc. of Minnesota. According to the indictment. the F-4 gyroscopes were sold to JAE under a valid license held by Honeywell. but then were allegedly resold illegally to Iran through Aero Systems' subsidiaries in Hong Kong and Singapore. SEPTEMBER 6. 1991 In Richmond. Virginia. U.S. District Court Judge Richard L. Williams sentenced Eric M. Freedlander to nine years in prison and to pay $70 million in restitution to ?nancial institutions that lost that amount in a scheme that used a second-mortgage ?rm to defraud investors. Freedlander's attorney said his client is broke. Freedlander blamed his mother and younger brother for the wrongdoing at Freedlander. Inc.. The Mortgage People the country's fourth-largest second-mortgage firm before its collapse in 1988. SEPTEMBER 4. 1991 In Fairfax. Virginia, homeowners sued Texaco. charging that the oil company knew about but never reported a substantial oil lair at its Fairfax City tank farm. The underground leak. estimated at 250.000 gallons.-has seeped 1.000 feet from the tank farm property. Texaco denied the allegations ntade in the lawsuit, saying, that the company reported the leaks when they occurred. The homeowners contend that their homes are 'unmarltetable" and probably are permanently contaminated. SEPTEMBER 3. 1991 Despite Senator Charles Robb's repeated claim that site only gave him a massage. Tai Collins. a former 14 CORPORATE CRIME REPORTER MONDAY SEPTEMBER 9. 1991 Miss Virginia-USA. says she had an 18-month relationship with Robb when he was governor of Virginia, according to an article in the October 1991 issue of Playboy magazine. could have fallen in love with Chuck." Collins says in the article. titled "The Governor and the Beauty.? which also features eight pages of nude photos of the 29-year-old model. "[But] on our very first date. he told me he wanted to be president someday. He had his plans all laid out. and I wasn?t in his future. So I just decided to enjoy the relationship and enjoy him." As the newly crowned Miss Virginia-USA. Collins met Robb on June 1. 1983. at a ribbon-cutting ceremony in Norfolk. For eight months. she says. she dated Robb without initiating a sexual relationship. "Here was the governor sending me letters. ?owers. gifts. calling me at home and at work." said Collins. who was then 20 years old. Throughout the summer and fall of 1983. Collins says Robb escorted her to numerous parties. mostly at the homes of wealthy Virginia Beach businessmen. Cocaine was in evidence in copious amounts, Collins recalls. but she says she never saw Robb use any illegal drugs. When Collins moved to New York City to continue her modeling career. Robb found her through a former roommate. In February 1984. at the Pierre Hotel. the two made love for the first time. she said. By year's end. the glamour of dating a governor had waned and Collins ended the affair. she said. Reporters covering Robb's 1988 Senate campaign discovered Collins. Robb admitted drinking 'some wine and getting a massage from Collins. and according to William Sa?re of the New York Times. breaking the political rule of digni?ed denial: "Don't lie. but never go into detail." Badgered for speci?cs. Collins stonewalled reperters and protected Robb. He continued to deny their relationship. . In 1939. however. Collins became aware that someone was Spying on her. On separate occasions she arrived home to find her front door wide open and her phone line cut. Last fall. she received two death threats and many of Robb?s house-party pals were indicted on drug charges. . - The development prompted Collins to give a interview to The Washington Post. She later heard the story was killed because Robb?s mother-in?law. Lady Bird Johnson. made a phone call to Post publisher Katherine Graham. Robb has denied all the allegations. SEPTEMBER 3. 1991 The Labor Department's Mine Safety and Health Administration (MSHA) cited Fire Creek. Inc. and two closely interrelated companies for 103 violations of federal mine safety standards uncovered in the investigation of a methane explosion that killed two West Virginia coal miners. The agency said that 11 violations directly contributed to the accident on January 16. 1991 at the No. mine near Superior. McDowell County. West Virginia. "Our investigators found reckless failure to comply with ventilation requirements that are critical to prevent methane buildups in a mine.? said MSHA chief Bill Tattersall. MSHA said that it issued the citations jointly to Fire Creek. Inc.. Southern Minerals. Inc.. and True Energy Coal Sales. Inc.. because it considered the three companies to be co-operators of the mine. investigators determined that all three companies shared control over management of the operation. SEPTEMBER 3. 1991 ASARCO. Inc. agreed to pay $500,000 and to implement feasible engineering and work practice controls to reduce employee exposure to lead and arsenic at its East Helena. Montana primary lead smelter. the Labor Department announced. . ASARCO will post a 3250.000 bond to assure compliance with the agreement. "This agreement will help assure a safer and more successful workplace for ASARCO's 225 enrployees.?I said Occupational Safety and Health Administration (OSHA) director Gerard Scannell. . The agreement settles citations issued against ASARCO on April 19. 1988 for more than 200 instances of alleged willful violations of OSHA's lead and arsenic health standards. as well as numerous other instances of failures to abate previously cited hazards. OSHA. at the time. proposed penalties of $1.6 million for the alleged violations. AUGUST 30. 1991 . - In Jefferson City. Missouri. Conoco. Inc. will pay $5.000 to the St. Louis County school districts for allegedly violating Missouri's Air Conservation Law. Conoco owns and Operates a bulk-gasoline distribution facility in Riverside. Missouri. which dispenses gasoline to delivery trucks for transport to retail outlets. . -, Missouri Attorney General William Webster alleged that Conoco violated the Missouri Air Conservation Law on February 21. 1991. by failing to abide by vapor recovery regulations. "We contend Conoco allowed MONDAY SEPTEMBER 9. I991 CORPORATE CRIME REPORTER 15 gasoline to leak on- the ground in the truck loading area."stter said. "When gasoline leaks onto the pavement. it evaporates quickly. Because gasoline vapors are volatile organic compounds. companies are required to take precautionary measures to prevent their release into the air." AUGUST 30. 1991 - In Apollo. citizens are protesting the mishandling of the cleanup of a nuclear materials processing facility site in their community. The community's concern has deepened since the Department of Energy granted $30 million to Babcock Wilcox to assist with the cleanup. is one of the companies which polluted the site with radioactive and hazardous substances. according to lawyers representing the citizens. The citizens have been calling on the government to initiate and oversee a cleanup of the site for several years. including studies about the extent of the contamination and its impact on community health. Comprehensive studies of the complex problems at the Apollo site have not been done. "Its maddening to think of the resources the government has wasted in trying to deal with this problem." said Apollo Council member Virostek. "To this day Apollo and surrounding communities have been kept in the dark about the extent of contamination botlt on and off the site." ?People and their political leaders within the Apollo area need to get involved because the contamination in Apollo may well affect them." said Richard Condit. director of the Government Accountability Project's EPA Watch Program. "For example. BMW is going to remove a lSOO?foot section of the bank and river bed of the Kiskiminetas River as a result of contamination from low-level radiation. How long has the contamination existed in the river and how- has it affected other communities?" AUGUST 29. 1991 CITGO Petroleum Corp. agreed to help fund a new petroleum industry training program and pay a record $5,800,000 to settle workplace safety and health violations at its Lake Charles. Louisiana re?nery. The agreement settles citations issued by the Occupational Safety and Health Administration (OSHA) following a March 3. 1991 ?re and explosion at the re?nery. in which six workers were killed and six were burned. The citations had called for penalties totalling a record $8.155 million. OSHA director Gerard Scannell called the settlement 16 CORPORATE CRIME REPORTER MONDAY SEPTEMBER 9. 1991 "a major milestone for safety in the petrochemical industry." He noted that an unprecedented feature of the agreement is the willingness by CITGO to pay an additional $200,000 for a government-conducted training program for employees in the U.S. petrochemical indusuy. Under the agreement CITGO will pay $200,000 to the National Institute for Occupational Safety and Health. NIOSH will work with OSHA to develop a comprehensive safety u'aining program for employees in the petrochemical industry. In addition. CITGO has agreed to pay $5.8 million directly to the U.S. Treasury in settlement of the citations. The settlement. the largest in the 20-year history of OSHA. is the ?rst major settlement where proposer! penalties were calculated under the seven-fold increase in maximum civil penalties authorized by Congress last November. Previously. the highest settlement amount had been the August 22 agreement with Phillips 66 Co. of $4 million. in settlement of citations issued in the wake of an October 1989 explosion in Pasadena. Texm. The ?ne was calculated under the old civil penalty system. The accident occurred as a catalytic cracking unit was being brought back on line after a seven-week shutdown for maintenance. During the stanup operation. a drainage valve at the bottom of a large capacity pressure vessel was improperly closed. allowing water to accumulate in the vessel. When superheated oil was introduced into the vessel and mixed with water. a stream explosion occurred. rupuu-ing the vessel. The superheated oil ignited. and a large fire engulfed the unit. AUGUST 27. 1991 Manhattanites may be captive to a supermarket near- monopoly that will raise. food prices if Red ApplelGristede's is allowed to proceed with its planned takeover of Sloan?s. New York City Consumer Affairs Commissioner Mark Green warned in a petition to the Federal Trade Commission. Green urged the FTC to immediately investigate the planned purchase which would give Red Apple control of half of all supermarkets in Manhattan below East 96th and West 116th. Green's submission to Chair Janet Steiger. sent in response to the FfC's request for his comments. contained an in-depth look at shrinking supermarket competition in Manhattan. "1 am asking the FTC to use the Federal Clayton Antitrust Act to at least block the sale of ?ve specific Sloan's stores that are within one block of a Red Apple I or Gristede's," said Green; AUGUST 27, 1991 In San Diego, Science Applications International Corp. (SAIC) pleaded guilty to charges of defrauding .the government by falsifying test results of soil samples from Superfund toxic waste sites. The company paid $1.3 million in restitution and penalties. U.S. Attomey William Braniff said that while the company disclosed the false test results when it learned of them, "its disclosures were not complete enough." - Six SAIC employees have pleaded guilty to falsifying test results and other charges. AUGUST 26. 1991 - . - - In Arkansas, Timothy Gryan Gibbons was-sentenced to six months in prison for criminal contempt of a previously entered preliminary injunction. Gibbons was also sentenced to 27 months on each of eight additional felony counts. All sentences will run concurrently. Gibbons was convicted on May 10, 1991- for his participation in a "free riding'l scheme. Co-defendant Mark Brandon Hopkins was acquitted on all charges. The defendants were charged with willfully and knowingly conspiring and devising a "free riding? scheme - the defendants used mail and telephones to induce securities dealers to open trading accounts and trade government secrnities on behalf of Union Natio Mortgage Co. . AUGUST 24-, 1991 In Charlotte, North Carolina, U.S. District Court Judge Graham Mullen sentenced Jim Baklrer to 18 years in The judge reduced the sentenced from 45 years after Baker expressed remorse for bilking his followers. ?1 ask that all I have hurt?to please forgive me," Baldrer told the judge. have asked heavenly God to please forgive me, and now I ask this court for human forgiveness. Your .honor, I am deeply and seriously rernorseful for my moral failures and the hurt I caused to so many people. I have failed so many people who trustedinme." . AUGUST 23, 1991 Data General Corporation of - Westboro, Massachuseus has paid the United States $1 ,042,000 to settle allegations that it violated the False Claims Act by submitting incomplete pricing and discount information to the General Services Administration in receiving government computer contracts: - Federal o?'rcials said Data General failed to disclose . that certain "divisions of one of -its major commercial customers had received discounts on their-purchases of spare-computer parts. -. . - GSA Inspector General William R. Barton said GSA auditors and investigators concluded that had these discounts been properly disclosed, government negotiators would have insisted upon receiving a similar discount, which would have resulted in considerable savings on three contracts for computer parts ultimately awarded to Data General. -AUGUST 22. 1991 In Harrisburg, a Bedford County district justice wu arrested by agents from the attorney general's of?ce and charged with offering lenient disposition of a criminal case in exchange for-sexual favors. - - - District Justice Charles 0. Guyer of Everett, will be charged with four counts of of?cial Oppression, two counts of bribery and one count of indecent assault. Guyer is charged with offering to impose-a lenient fine against a 21-year-old Bedford county man who had been charged with summary offenses. In exchange for the lenient treatment, Guyer allegedly asked if he could wash the young man's hair. According to the complaint, Guyer made an early morning visit to the young man's residence to wash his hair. During this encounter. the defendant allegedly rubbed his genitals against the young man?s body and ejaculated in his trousers. Guyer later asked the man to make friends available who would be willing to have their hair washed, again indicating that cooperation would be be'ne?cial to the man's pending criminal case, the complaint states. - AUGUST 22. 1991 - Earl Scrap, a fugitive wanted since 1987 following a case first brought by the Federal Trade Commission in 1985, was arraigned in federal court in Los Angeles on three charges of criminal contempt-'- The ?rst two charges were- for withdrawing $1.2 million in two separate incidents in-violation of a com-ordered asset freeze obtained at the request of the FTC, and the third was for failing to-'rett'nn? $700,000 of the money as ordered byethe court. Scrap, a defendant in an case involving a deceptive-investment scheme for cellular telephone license? lotteries, had been taken into custody earlier: in the day following his deportation by the calm. l?overn' ment. - "Under the proposed plea agreement with the-FT Scrap pleaded guilty'to the ?rst two charges. In return, the FTC recommended of 20 months in 'Morrmv summons 9, m1 coupon-rs came REPORTER 17 HI prison for the ?rst charge. and a48-month consecutive I sentence to be suspended. as well as ?ve years. probation under stringent conditions. on the second charge. The third charge was dismissed under the agreement. AUGUST 20. 1991 In New York. Julio Gonzalez was convicted of murder in connection with the arson fire of the Happy [and social club that killed 87 persons. Jury foreman Louis Rodriguez repeated the word "guilty" 176 times - - representing two counts of murder for each victim. as well as one count of arson and one count of assault. the Associated Press reported. Gonzalez admitted setting the ?re but claimed insanity. Prosecutors said that Gonzalez set the ?re because he was angry at a former girlfriend worked at the club. She survived the ?re. . INTEeraw WITH MARK C. HANSEN. PARTNER, JOHNSON GIBBS. WASHINGTON. D.C. For years. the Wall Street Journal has editorialized against federal prosecutors and their crackdown on white-collar crime on Wall Street. Last month. in an article titled "Public Sympathy for Milken and GAF Spurred on Salomon." Mark C. Hansen. a former assistant U.S. Attorney for the Southern District. struck back. Hansen. who prosecuted cases against Prinbeton/Newpor't Partners and Lisa Jones of Dreer Bumham Lambert. argues that the Salomon case "Suggests that very little has been learned and that the 'assault on Wall Street' by the Justide Department and the Securities and Exchange Commission left. the industry with a curiously mixed message. It is to determine why that is so." - "Looking back on the prosecutions of the 1980s. it becomes apparent that the government. for the most part. won its battles in the court but lost them in the public eye.? Hansen wrote. the face of orchestrated public relations campaigns. the prosecutors .did not respond. As a result. their legacy is a cacophony - not a clarion call to virtue. and not an=unquali?ed insistence that highly paid. highly. sophisticated market . professional adhere to.the rules or be punished. The government?s message - that rules must be observed and violators must be punished. the powerful no more or less than the powerless - was drowned in a tumult of protestations that the prosecutors went too far." Hansen currently is a partner in the Washington of?ce of the Dallas-based ?rm of Johnson Gibbs. We interviewed Mark C. Hansen on Septembm? 4. 1991. CCR: What do you mean by the title of your Wall Street Journal article. for Milken and GAF Spurred on Salomon?? HANSEN: The Wall Street Journal used that title. My original title was. "Salomon: Has Wall Street Learned its Lessons?" CCR: What do you mean "has Wall Street learned its lessons?" . HANSEN: One of the things that spurred me to write the article was a sense of deja vu - reading the events in the newspaper about Salomon suggested that all the outrage was something that I heard before. I thought one of the remarkable thingswas how short a memory people seemed" to have. It was the. very same sort of scandal that had broken three or four years ago and caused so much public outrage. Ultimately. I thought that outrage got muted and the message got muted. People forgot exactly what was involved in these kinds of cases. .so when the whole cycle started up again it seemed that people .hadn't learned the lessons of the previous cases. CCR: You say it's naive to think that the prosecutions of the 19803 had any impact on Wall Street. Aren't you shortchanging some good work by prosecutors over recent years? HANSEN: I certainly don't disparage any of the ?ne work that was done in New York and around the comm-y in those kinds of cases. I certainly don't fault any of the prosecutors. In a sense. I. fault the press and even the public for not getting the right message out of those prosecutions. because the prosecutions were all very well handledCCR: But there was a campaign. .particulary against the New York prosecutors. for bringing these cases. led by the Wall Street Journal's Gordon Crovitz. Prosecu didn't respond to that campaign. Why? . HANSEN: ?That's :quite right.- Part of - it is that prosecutors are constrained to a large degree in their dealings with the press. Prosecutors are not media- sophisticated people for the most part so they are not cOmfortable in dealing with the press. - There are ethical obligations that should be observed 'by both sides. but they frequently are not observed by some defense lawyers. But they are usually observed by the government in terms of not talking about cases before trial and not leaking information out about cases. I know I thought I'd be very scrupulous aboutnot 18 CORPORATE CRIME REPORTER MONDAY SEPTEMBER 9, 1991 saying anything about any of the cases I worked on. That was very frustrating because every day in the paper. you?d read about the other side talkingabout the cases CCR: It was clear reading the Wall Street Journal that the editorialists were in close contact with defense lawyers. HANSEN: As a defense lawyer myself. I have a great deal of sympathy with that approach. Obviously. the lawyers are- charged with the responsibility of representing their clients the most effective way they possibly can. The press is a tool that can be used by those lawyers. There are ethical constraints on defense lawyers talking to the press. in the local rules for the Southern Disuict. for example. and in Other places. But. by the same token. those lawyers are ?ghting hard for their clientand I can't really fault them for that. CCR: Is it your position that the appellate judges who overmmed many of the convictions in the Southern District were re?ecting the public atmosphere created by those editorials? HANSEN: I think it would be both wrong. presumptuous and arrogant to talk about what's in the mind of appellate court judges. They saw the case and nrled as I'm sure they analyzed it. But I don't think you can separate-from that analysis some of things that happened in the case. including the sort of ?ipflop that happened with the Department of Justice. I believe the Court of Appeals made reference to some of these things. and I do believe that some of those things [had an impact]. such as the Justice Department's apparent ?ip-flop. CCR: What was the Justice Department's ?ip-?op? HANSEN: During the pendency of the PrincetonfNewport case. the Justice Deparunent issued a policy statement that appeared to take the underpinnings out from the Princeton/Newport case and that was something that was used to great effect by defense lawyers at trial. I think the trial judge. who was very close to the case. wasn't swayed by it. But on appeal I think it had quite an impact. I don't blame the Court of Appeals for picking up on it. 7' The government appearing to disown its Own prosecution is a very detrimental thing. I think it was due in part to the unrelenting public pressure created by the in?uential media organs such as the Wall Street Journal. - CCR: You' didn't read harsh criticism of that sort elsewhere. - HANSEN: On television - the defense lawyers were very effective in getting their stories out in a lot of different places. The Wall Street Journal was the most notable. but I saw some of these guys on Meet the Press during the case talking about the case. I saw articles in the New York Times. in the Manhattan lawyer and all sorts of publications. all of which were generally critical of the prosecution. and sympathetic toward defendants. Interestingly enough it was papers like theNew York Post where you would see the least sympathy for the defendants and a different kind of philosophy when the bigrich guys do stuff like this. nobody needs to feel sorry for them. CCR: What did that campaign do to the morale of the prosecution team? - HANSEN: It never hurt my morale because I thought we were doing the right thing. I thought it. was all so much flapping in the wind. but I think it does have an impact on what happens to the cases. To that extent I was a little naive. In retrospect. I probably took it too - - Part of the prosecutor's function is to educate th public as to what's going on and give people the right idea about the criminal justice system. To the extent that message gets lost. a very important part of the prosecution is taken away. CCR: Is it because the prosecutors didn?t get the word out. or perhaps they felt that wasn't their responsibility? HANSEN: Both of those points. Prosecutors did not try in any way that I'm aware to conduct a campaign in the press. We felt it was not appropriate. I think even if we had felt it was appropriate. I?m not sure we had an effective way of doing so. I don't think we had the knowledge or the skill as to how best to present our story ?in the press. I'm not sure what the solution is. I wanted to raise the issue and let people think about it a little bit. CCR: What would be wrong with leveling the playing - 'r'uull. HANSEN: Prosecutors have obligations that defense lawyers don't have. For example. a prosecutor before trial who would leak sensitive information indicating the guilt of a defendant into areas circulation publications would be potentially prejudicin'g the defendant's right to a fair trial. That's not proper. - On the other hand, a defense lawyer who constantly attacks the government's case before a trial that's not the satire constitutional problem. It's not a constitutional violation. although theoretically atrial should be fair for both sides. - CCR: Defense-lawyers in New York would say former U.S. Attorney Rudolph Giuliani was extreme in the way' that he used' the "media because he held press MONDAY SEPTEMBER 9, 1991 CORPORATE CRIME conferences. . HANSEN: That's what everybody said. but I think what Rudy Giuliani did was very effective and very appropriate. He announcedpublic events. which were. all properly public .- for example the return of an indictment. There's no reason why the public can?t know about it. Similarly. he was very good about announcing convictions. and holding press conferences at appropriate times. But that was a very limited practice and it was not unfair or pernicious. All he did was essentially to call people's attention to what the office was doing, which is something that people ought to know about. People ought to be able to have a sense of accountability about what happens in government, and the criticism about Rudy Giuliani was in part in reference to the fact that Giuliani was the crusader who felt he had a real mission in that job. He was very zealous in the way he went about it and he had real sense of purpose, and I think some people resented that. I'm sure he was very personally ambitious too. which I don?t think is a bad thing. He was a man who really wanted to do that job a thousand percent. and do the best possible job there was to be done. CCR: Has this campaign against the crackdown on Wall Street had an impact on current prosecutions? HANSEN: I don't know that for a fact. and I couldn't say what exactly is going on at the us. attomey?s office because I haven't been a part of it far a long period of time. Butif you look at what's happened on the public front. it doesn't appear that all that much has happened in the recent past. I think it would be a fair inference to say at least some of that has to do with the fact that these prosedutions were so controversial. CCR: Does bringing these types of prosecutions have a political element? The fact that Mr. brings: many more white-collar crime cases than Otto Obermaier. for example - is there a political element there? HANSEN: I don't .know what Obermaier's philosophy is on these cases so I really can't tell. I?ve read articles to the effect that he believes there was a Certain over-criminalization of securities enforcement in the 19805. I?m not sure if that's a fair statement or misused, but that's my recollection of it. To the extent that he views these cases as perhaps an overreach then he's following his own judgement and not bringing them anymore. There may well be a difference in the way his of?ce looks at securities crime. But I'm not a party to his and I never really had a discussion with him on the subject so it wouldn't be fair for me to characterize its use. But the facts are the facts. The office has not "brought the kinds of cases that were brought in the late 19805. that mean there is not as much securities crime on Wall Street? HANSEN: I'd have a hard time believing that. CCR: Are you saying that the campaign against the public prosecutors in New York created an atmosphere for Salomon to happen? HANSEN: In essence. my view about Salomon is not that anyone at Salomon read about thecriticisms of the us. attorney?s of?ce and decided to go out and comer the market in bonds - it's more subtle. Most people are rational in their decisions about what they do with their lives. Somebody who is a highly paid person in an investment ?rm is going to i look at the risks and rewards of behavior. If there's a whole spate of securities prosecutions. that?s got to give people a sense that they have to be very careful about what they do and certainly not go out and blatantly break the law. If that message were properly expressed. it would tend to keep people from doing these kinds of things because there is no rationality to it. On the other hand. if the message is that people don't get caught: the government doesn't prosecute these kinds of cases: when they do get prosecuted. people see it as a political stunt by Rudy Giuliani trying to run for mayor; they are mlly not crimes after all but they are little technical violations for example -- the lawyers in Princeton Newport likened what the defendants were accused of there to spitting on the sidewalk to the extent that that message comes across, then the peOple who are tempted to cross the lines in the Securities markets feel a little less wary of breaking the law. CCR: Do you know of instances when you were at the office that you felt the prosecutors were going a little too far? HANSEN: When I look back on my career both in government and in private practice. I can think of plenty examples where I thought that some things shouldn't have been done. But that?s all part of the dynamic. Many times I agreed, many times I-disagreed with things. That's necessarily part of the process. I certainly can't tell you that everything I ever saw I liked either as a defense lawyer or as a prosecutor. But by and large. I didn't feel like there were any systemic abuses going on. There may have been certain su'ategies I thought to be unwise. but nothing that I :0 CORPORATE CRIME REPORTER MONDAY SEPTEMBER 9. 1991 struck me as any kind of sign of systemic overzealousness. . CCR: The sense in the white-collar crime bar is that going back and forth between prosecuting and defense work is healthful. or do you sense that being a career prosecutor has some advantages? - HANSEN: Obviously, I'm biased in my own choice in the matter. But there are a lot? of advantages to the fact that people go to that job for a limited number of years when they are young. vigorous. energetic and excited about trying cases. It instills the government with a lot of energy and gives government the behe?t of an enormous reservoir of hard work and talent? peeple are excited about doing what they are doing. It's hard to sustain that pace over years. . . People overtime can get too closely identi?ed with their job. It?s important to be able to take your little badge off and put it on the desk and realize that the thing that gives you power is the badge. not your own inherent characteristics. As a prosecutor. you think you have enormous power sometimes. because you have enormous opportunity both to do good and if you don?t do your job right to do harm to people. It's important to recognize that you?re not the flag and the flag is a separate thing and you?re just serving the government foralimitedperiod oftime. -. - - - CCR: When you were a prosecutor. did you get cases from above. or did you present cases to your superiors? HANSEN: It was both. There. were cases that would trickle down. There were cases that would be generated through hard work and initiative at the line level. CCR: What was Crovitz?s reputation in the U.S. attorney?s of?ce and did his constant attacks haveany . policy impact? really wasn?t privy to the inner thoughts of the people who were in the of?ce. I thinks it's discouraging to see that reaction to those cases. I'm sure it befuddles people and makes peOple defensive and was disheartening to . some extent - we bring the indictments and then we?d 5: be savagely criticized and peOple were quoted as saying the case would never be won and so forth and what. an embarrassment it would be. Then we'd win the case' and then there would be another spate of bad publicity about something. I always thought that it was kind of hard ?to understand. I think that if you win. .you should he acknowledged as the victor. People ought to get the idea that these cases had merit and that instead of ?ghting the prosecutors. people ought to ?gure out -. .- ways how the markets could be cleaned up and about how people could be made"to Operate'in the most 3- ethical and scrupulous fashion. - CCR: Did you feel that the Wall Street Journal playing fair? - - HANSEN: I never thought it was anything other than their actual view of the world. which they-had evay right to print. I didn't ever feel that they were doing something they shouldn't be doing. I just felt like they were wrong. .- . -. CCR: What took you so; long to respond to the - Journal? - HANSEN: I didn't feel like I could make any response while I worked forthe government. I was subject to th press policies of the government. -- CCR: Speaking through their public affairs of?ce? HANSEN: There were times when I was told to speak to the press on certain limited matters. But. by and large. I and the other prosecutors I knew did not speak to the press: That was the of?ce policy under 'Rudy Giuliani. Nobody went out and campaigned to the press when I worked for the securities office. I?m not sure that it would be a good idea to have-people do that. Part of the dynamic of the whole process was that reporters that were obviously hungry for news and stories had very eloquent and capable defense lawyers they ?could get .their stories from. But they got. no ?reSponse from the other side. so it?s almost inevitable that the story 'is going tube distorted. - . CCR: How do you describe the differences between being-a prosecutor and a defense attorney? - HANSEN: It's a whole new set of challenges. being a defense lawyer and representing individual clients and corporate clients. You have actual clients whose interests you have to serve. They are much more 3J"tangible?and immediate than the idea of serving the HANSEN: That would be hard to; know because U.S."govemrnent. Its just a completely different set of goals and expectations. It's extremely bracing to step out from behind the goveminent and try lobe a lawyer for other people foi'a change. .That?s really agood test of skill and also a good perspective to get on the criminal justice system. I wouldn't want to think I was completely committed to . .2 a' prosecutor's'viewpoint. or completely committed to defense vietvpoint. I?d like to think I have enough experience to have balance and maybe with time that - lthrill-come. What bene?ts do you gain from your . prosecutorial experience? HANSEN: The trial experience is certainly something I you - cannot duplicate in private practice. Private in very rare instances. don?t get into court and try cases as much asprosccutors can "tinder the right circumstances. 3 MONDAY. SEPTEMBER 9.- 1991 CORPORATE CRIME REPORTER 21 5' fM-?s 4? Jr As a prosecutor you get to get into court. and that's . a wonderful bene?t. Another bene?t is you wake up in the mm?ning and your ?rst thought should be "how I'm going to do the right thing?" There really is no competing pressure. There's no reason to do other than what you think is right. It is extremely exciting and ful?lling. . CCR: You didn't want to stay in New York? HANSEN: New York is a wonderful place. but for family reasons I thought it was a" good opportunity for me to move down to Washington where I could rejoin my ?rst boss in government who I really loved working for. CCR: Who?s that? . HANSEN: Chris Todd. He was the chief of the general crinies unit when I joined the US. attorney's of?ce. He was instrumental in getting me a huge volume of trial experience my ?rst year and has been a wonderful mentrr to me. A chance to join up with him again was very attractive to me. CCR: There was a push toward white collar crime; What direction is that headed? HANSEN: I think it ebbs and ?ows. That?s one of the points in the article that I was trying to make. Basically. the cycle now is gearing up to point ?ngers at peoplein the scandals-and point ?ngers at the Salomon scandal. Maybe by the time these people come through the pipeline. there?ll be the same spate of articles. questioning whether or not they should be prosecuted criminally. whether they've been treated AT A GLANCE: unfairly. whether the prosecutor's got political ambition. Who knows what the criticism will be and maybe once again the message will be muted. I took it as an article of faith that people who commit white-collar crimes should get no better or worse treatment than the sorts of people who get picked up for selling narcotics. People that break the laws should be subject to. objective and non-preferential treatment regardless of their wealth or their contacts. That?s one of the ideals of the system. but not one that's perfectly played out in practice. CCR: Do you think people will end up in prison in the Salomon Brothers scandal? HANSEN: That?s such a hard thing to gauge. I'd have a hard time giving an intelligent answer on that. I don't think anyone knows how events played out within Salomon. A number of things have been admitted, but who did it and under what circumstances and so on-are all left to be ?gured 'out and I wouldn't want to venture a guess. Based on my experience. before the Sentencing Guidelines. there was a real problem from a prosecution standpoint in giving jail sentences for whiteecollar criminals because of the very attractive packages that they presented because of their background. With the new sentencing guidelines. it's not going to be so easy for the defense?s position. [Contact Mark C. Hansen. Johnson at Gibbs. 1301 Street. NW. Suite washington. D.C. 20005. Telephone: (202) 682-4500] Incidents Resulting in Most Workplace Fatalities Since 1987 Emulate: . Number of 12m Erratum eriaI Food Pmducts. 25* 9/3? Hafr?et. North Carolina - 7/5/90 ARGO Chemical 17 Channelvlew. Texas I 66 23 Pm one. Team 4/13/87 L'Aniblance building collapse. . 28 Bridgeport, Connecticut l'Nurrtber may inn-ease a result of severe injuries to some of the victims. Source: National sue Workplace Institute 12 CORPORATE CRIME REPORTER MONDAY SWER 9. 1991 April 23, 1990 Peter Montague, Editor Environmental Research Foundation P.0. Box 3541 Princeton, NJ 08543?3541 Dear Dr. Montague: In the March 7, 1990 issue of your newsletter "Rachel?s Hazardous Waste News #171" you published several statements on the work that Zack and I had allegedly done in connection with the health effects of occupational dioxin exposure. Because I have retired from Monsanto I no longer keep track of such things, so it was not until the following month that I requested from you, and on April 16 received, a copy of the memo by Dr. Jenkins and the extract from the brief by Rex Carr on which your piece was appar? ently based. As it turned out, I did not need these items in order to write this letter, but knowing that you had not done your homework before publishing the March 7 issue I did not want to be guilty of the same sin. Whether or not you misinform your readers is ordinarily a matter between you and them, but in this case you have repeated an accusation of fraud that you had better be able to prove. If Carr's brief had said that my methods were wrong or that my conclusions were in error, then by quoting it you would be citing someone?s opinion, which is entirely proper. What you actually did was to print that "Zack and Gaffey deliberately and knowingly omitted 5 deaths from which is quite another matter in my mind and that of an attorney with whom I discussed the issue. L?order to avoid litigation which could be both embarrassing and expensive, I suggest that you retract the allegation and also the false statements about what Zack and I did. The truth is as follows. 1. Zack and Gaffey never studied any aspect of the health risks of the people involved in the 1949 Monsanto accident and cleanup. 2. Zack and Gaffey never calculated any mortality rates for any workers exposed to dioxin or not exposed to dioxin at the Monsanto plant where the accident took place. (Or any other plant, for that matter.) EXHIBIT AA 7/ ,4?1 -2- 3. The brief by Carr assumed, either from ignorance or malice, that both of the above had in fact been done. Zack and Gaffey were never summoned to testify, and the Carr brief was exposed in subsequent trial testimony. The first two statements can be verified by reading the paper by Zack and me which is listed as Reference 4 in the newsletter article. Since this paper is mentioned neither in Jenkins? memo nor in the extract from Carr?s brief that allegedly accompanied it I am curious, to put it mildly, about where you found it. In any case either you read it and lied about its contents or you didn't bother to read it. I assume the latter, at least for the moment. (But who fed you the reference, and why?) The third statement can be verified from the trial record. I rather think that Mr. Carr has a copy, but I bet he wouldn?t be happy to show it to people. Mark Twain once said that a lie can go around the world seven times before truth can get its boots on, so in a sense the false- hoods you promulgated are permanent and cannot be taken back. However, a formal retraction, containing the three points I mentioned above, will enable me to respond in the future to charges based on your newsletter by saying that the charges were retracted. I urge you to take no action until you show both the newsletter article and this letter to your attorney. This will improve your position, because if he tells you that I don't have a case and you subsequently lose the lawsuit, you may be able to recover your money by suing him. I expect to hear from you in this matter by May 15. Yours sincerely, William R. Gaffey, Environmental Research Foundation 231 Nassau Street PO. Box 3541 Princeton, NJ 08543-3541 (609) 683-0707 April 29, 1990 Dr. William R. Gaffey 11269 Pineside Dr. St. Louis, MO 63146 Dear Dr. Gaffey, Thank you for your letter of April 23. I have read it carefully and am writing to you for clarification before I publish anything further about this matter. I certainly want to tell my readers, as accurately as I can, who is saying what about whom regarding dioxin exposures and subsequent occurrence of disease: it is certainly never my intention to misinform my readers, nor it is ever my intention to quote a person whom I know to be lying (except, of course, for the purpose of exposing that that person is lying, and never for the purpose of propagating misinformation). I need clarification from you on several points raised by your letter of April 23. 1) Your first point is, "Zack and Gaffey never studied any aspect of the health risks of the people involved in the 1949 Monsanto accident and cleanup." The report by "Judith A. Zack and William R. Gaffey," entitled Mortality Study of Workers Employed at the Monsanto Company Plant in Nitro, West Virginia," in Richard E. Tucker and others, editors, Human and Environmental Risks of Chlorinated Dioxins and Related Compounds (NY: Plenum Press, 1983), pgs. 575?591, does not seem to indicate that you screened out employees who were involved in the 1949 accident. In what sense did you "not study" the health of those involved in the 1949 accident? Are you saying that Mr. Carr is not referring to any of your work in his allegations? Or are you saying that he is not referring to this particular study? Or are you saying something else entirely, which I may be misunderstanding? 2) How do you reconcile the two following paragraphs, both of which contain quotations that I believe are from you and, to me, appear to be contradictory: "Zack and Gaffey never calculated any mortality ratios for any workers exposed to dioxin or not exposed to dioxin at the Monsanto plant where the accident took place." (Quote from your letter of April 23 to me.) And: "It is interesting to compare the results of this study of Nitro workers potentially exposed to (From pg. 590 of the book edited by Richard E. Tucker and others [mentioned above]). As I EXHIBIT MW V/W/fa .. 2 read it, the phrase "this study" refers to the study, appearing under your name, in the Tucker book. Are you denying that you were involved in the study published in the volume edited by Tucker? Or are you saying that Mr. Carr is not referring to this study in his allegations? Or are you saying something else, which I may be misunderstanding? 3) In your letter to me, you say that, "The Carr brief was exposed in subsequent trial testimony." What do you mean the brief was "exposed?" Can you send me pages from the trial transcript that contain the exposure you refer to? If you do not have access to the trial transcript, can you refer me to page numbers from the transcript so I can request photocopies from the court? If you do not have page numbers, can you tell me how I can identify, for purposes of framing a request to the court, the sections of the transcript that contain the "exposure" that your referred to in your letter? I take it you believe the transcript contains a refutation of Mr. Carr's claims and I would like to get copies of the relevant pages of the transcript so that I can better understand the bases for the various claims involved in this matter. 4) If you are sure that Mr. Carr was not referring to any of your work in his allegations that I quoted, whose work (if anyone's) do you believe he is referring to? Is it your belief that he simply made up the whole thing about fraudulent studies and that his claims are entirely baseless? I am sure you can appreciate that it is a journalist's responsibility to report such unpleasant facts as that one person has accused other persons of scientific misdeeds in a matter that has great impact on public health and safety. I can only hope you will help me understand better the nature of the disputets) in this present matter. I assure you that, if I become convinced that Mr. Carr has misrepresented you or your work in the court documents I quoted in Rachel?s Hazardous waste NEWS #171, I will tell my readers about it and set the record straight. Sincerely yours, Q: m? Peter Montague W. R. Gaffey, 11269 Pineside Dr. St. Louis, MO. 63146 May 11, 1990 Peter Montague, Editor Environmental Research Foundation P.0. Box 3541 Princeton, NJ 08543-3541 Dear Dr. Montague: This is in response to the points raised in your letter of April 23. There were two studies of mortality and dioxin exposure at the Monsanto Nitro plant. The first was by Zack and Suskind. I enclose a copy marked Attachment I. The second was by Zack and Gaffey. I enclose it also, and have marked it Attachment II. Mr. Carr has no problem with the first study if I understand correctly the portion of his October 1989 brief that allegedly accompanied Dr. Jenkins? letter. His problem (and yours, I deduce) is with the second study. I will ignore the text of Jenkins' letter because compared with her garbled version of events, Carr?s prose, turgid as it is, appears positively lucid. (One example. 0n the third page of her memo she confuses the mortality study by Zack and Suskind, published in 1980, with a morbidity study by Suskind and Hertzberg published four years later in a different journal, and attribute the alleged sins of the latter paper to the former pair of authors.) The Zack and Suskind study was a follow?up mortality study, which means that the risk of death by cause could be calculated. The definition of exposure used was the following, which I will call Definition A: Having been exposed during the cleaneup of the 1949 accident and getting chloracne and turning up in the plant safety records or the plant medical records 9; workmen?s compensation records 9; some combination of the last three. The Zack-Gaffey study was actually two proportional mortality studies, one of deceased people who had been exposed and one of deceased people who had not been exposed. A proportional mortal- ity study is one in which data on denominators are not available, so what is done is to see if the distribution of deaths by cause is about what it ought to be. If there is no denominator then no rate can be calculated, that is, no risk can be calculated. If the PMR (proportional mortality ratio) for some cause is high, we cannot tell whether the risk from that cause is high or the risk from some other major cause is low. However, if the PMRs in two different groups look pretty much the same one can conclude that EXHIBIT CC. Ky?; -2- the pattern of mortality is the same even if one cannot calculate what those risks might be. The definition of exposure in this study will be called Definition B: Worked for at least one year on the hourly payroll and was actively employed on or after the beginning of 1955 and was assigned to a job or a work area in- volving exposure to dioxin. As far as I can see there are two possible views to take of these two definitions. 'One is that they are measures of acute and chronic exposure, respectively, and shouLd be considered inde- pendently. This is the view that we took. It is set forth on pages 19 and 20 of the Report of Proceedings of the trial for July 22, 1985 which I enclose as Attachment You will note that Mr. Carr was present at that time and took no exception either then or later to this distinction between the two defini- tions. However, Mr. Carr apparently favored a different view, which appeared to be that one should not distinguish between these two definitions, and that anyone who was exposed by one of the defi- nitions should be considered to be exposed by the other definition also. My evidence for this view on Mr. Carr?s part is the material beginning on page 21, line 4 and running on to somewhere on page 23 of Attachment If one favors that view then it makes sense to combine the results of the two studies by putting together all the deaths that were exposed by either definition and doing a PMR analysis on them. There are 86 such deaths, as explained on page 44, lines 5?16 of Attachment Note again that Mr. Carr was present and did not object either then or later to this reasoning. The resulting PMR showed no excess deaths, but these results will not be found in the trial record because Mr. Carr gig object to revealing the results of that correct analysis (pages 55-56, Attachment Mr. Carr is a man who has thought through his priorities carefully. The way in which Mr. Carr produced his excess cancers was to lift only the cancer deaths from the first Nitro study, add them to the deaths from the second one, and then discover that there was too much cancer. 0n the strength of this he has accused me of fraud because I did not go through that same idiocy. Now to the points of your letter. Point (1). When the dust raised by Carr had settled there were 8 deaths from the Zack-SUskind study that were also deaths in the Zack-Gaffey study, out of 162 deaths in the latter study (page 43, lines 22-24, Attachment with no objection from Mr. Carr). I therefore say that we were not studying the health of the 32 people who died out of the 1949 accident group, but were studying the 162 who had other exposures, including 8 from the first study. Are you seriously telling me that when'your news- letter said that we studied the exposed workers in the 1949 accident, you meant the 8 out of the 162 deaths, ignoring the -3- ?other 154? Mr. Carr is referring precisely to this paper in his allegations, but as I explained above he got it all wrong. When his own witness (Dr. George Roush) detailed his errors in court (again page 44, Attachment Mr. Carr made no objection as long as the final correct figures did not go into the record. Point (2). You have misquoted me. I said "rates," _not "ra- tios." Both rates and ratios have rather precise meanings in epidemiology. Rates measure risk; ratios measure God knows what, depending on their definition. EPA and NIOSH have put time and money in the last decade into trying to find out whether or not a PMR is ever actually an estimate of the death rate, so the issue is not a trivial one. What we did measure, and why, is explained above. The phrase at the end of the second paragraph in the newsletter section titled "the Monsanto case" is therefore false even if Carr?s calculations had been correct, which they were not. Point (3). enclosed. The transcript for the relevant day of the trial is Point (4). Mr. Carr was indeed referring to my work. He just didn?t know what he was talking about. I doubt that he made up the whole thing. I prefer to think that the wrong arithmetic left him with such a good feeling that he never looked any fur- ther. If you need more evidence on the nonsense that Carr pro- duced show the whole mess, including this letter, to any reputa- ble-epidemiologist. One of the Kafka?esque things about this whole issue is that all Carr has to do to be believed is to utter an irresponsible charge without even explaining how he got to it. In order for me to be believed, I have to convince you that Carr is wrong. There are other strange things. Jenkins? letter to Loehr, which you say is the basis for the Monsanto part of the newsletter article, has a date stamp from Loehr?s office of March 7, 1990, which is the same date as the newsletter. I cannot believe, therefore, that the newsletter was based on the material that you copied for me with that assurance. However, I am of such an age that I must limit the number of windmills against which I tilt. I will be satisfied if my name is cleared. Yours sincerely, William R. Gaffey, Encl. . . -r 't A. - 7 I :3ng im .. coils -- Employer's identi?cation lumber 4Empioyei?s Stalemmber -chsa?ru LGNPANY . ~3-oezoaau ti?-GtAlt-M .LIHUBERGH clL'ViJ. . g; 57:41.4. U15 u31o'Allocated tips 7 Advance payment {5119191393 social security number 9 Federal Income tax withheld 10 Wages. tips. other compensation 11 Social awrin tax withheld .. .. - \Thle Imam-Hon huh: manor Iolilho lube-ml EXHIBIT 22.9 7197-22-?730 a7e??5.03 90??2??03 20791.80 12 Employee?s nam. address. and ZIP code 13 Social security wages 14 Social security tips 1 HILLIAH - ?9 . . .- are 002; ucH . c.5ao.3a tXutSJ on? PINESIUE - 17Stateincometax lat-uncanupem lQNarncolSlalp' 5L cools no who coca.? Mtssuum . The local u'cumy rail all 1135'. include: 1.15% for hospital insurance benefits and 5.1% lor 20 Local mum. 21 Lac" ?on. 22 at mm! filament. curvwon. lh? insurance a j. Department 0! the Treasury?Internal Revenue Serwce U.S. Individual Income Tax Return i 2 year January 1-December 31. 1985. or other tax year beginning . 1985. ending 19 . OMB No. 1545-0074 Your first name and initial (it joint return. also give spouse's name and initial) Last name WILLIAM R. Gappgy ?9'7'52122736 i present heme address (number and street. including apartment number. or rural route) I Spouse's social security number :3 2? ?ves/pa Dull/E a City. town or post ottice.state. and ZIPcode Youroccupa?an grip 0 L0 61.57Spouse's occupation :dential . Do you want $1 to go to this fund3?0! :Ion Campaign lf JOlnt return. does your spouse want $1 to go to this to nd?. Yes No reduce your refund. 1 Lt Single I For Privacy Act and Paperwork Reduction Act Notice. see Instructions. . 13 Status 2' Married tiling joint return (even it only one had income) or?! 3 Married tiling separate return. Enter spouse's social security no. above and tull name here. my. 4 Head of household (with qualifying person). (See page 5 of Instructions.) if the qualifying person is your unmarried child but not your dependent. write child's name here. 5 Qualifyingw_idow(er) with dependent child (year spouse died 19 (See page 6 of Instructions.) . Yourself 65 or over Blind I gig; 'c?gg?c?ad mptlons Spouse 65 or over Blind on he and I vs check I: First names of your dependent children who lived with you gingham!? not labeled - listed on 6: ism-her it First names of your dependent children who did not live with you (see page 6). I :5 if the), (If pro-1985 agreement. check here Ir .) (3) "mm dependent pm?: listed on 5.1 ?he?dm'i?liih. minim slain-21:33:: ?he. dependents 0 Add numbers . entered in I Total number of exemptions claimed (also complete line 36). . . bores above 5 7 Wages. salaries. tips. etc. (Attach Form(Interest income (also attach Schedule Hover $.thtag?r 9a Dividends (also attach Schedule if Over $400) . 9h Exclusion {15' we): was. Subtract line so from line 93 and enterthe resultw'zp here- 10 Taxable retunds of state and local income taxes. if any. from the worksheet on page 9 of Instructions. 10 )u do not have 11 Alimony received . . . . . . . . . . :55 22? 12 Business income or (loss) (attach Schedule C) . 12 Fuctions. 13 Capital gain or (loss) (attach Schedule capital gain distributions not reported on line 13 (see page 9 of Instructions) . 14 15 Other gains or (losses) (attach Form 4797Fully taxable pensions. IRA distributions; and annuities not reported on line 17 (see page 9). 16 17a Other pensions and annuities. including rollovers. Total received I "a I I Taxable amount. it any. from the worksheet on page 10 of Instructions . . . 17" .. 18 Rents. royalties. partnerships. estates. trusts. etc. (attach Schedule E) 18 3 7 t' 19 Farm income or (loss) (attach Schedule 20a Unemployment compensation (insurance).Total received . . L203 I ~J?v 359 Taxable amount. if any. from the worksheet on page 10 of instructions . . . . . . 20" $31232? 21a Social security benefits (see page 10). Total receivedhere. I: Taxable amount. if any. from worksheet on page 11. . . . 2? 22 Other income (list type and amount?see page 11 oi Instructions) [:10 IV 19 If t/f' 4 5 We?; Two to .us carer/oar 22 lit 99 or? 23 Add lines 7 through 22. This is your total income . . . . . . . I- 23 [o I '70 24 Moving expense (attach Form 3903 or 3903!? 24 IuSIments 25 Employee business expenses (attach Form 2106). . . 25 ?37 76 5'0 Income 26 IRA deduction. from the worksheet on page 12 25 27 Keogh retirement plan deduction . 27 tions 28 Penalty on early withdrawal of savings 23 .3 11') 29 Alimony paid (recipient?s last name and A social security noDeduction tor a married couple when both work ha 3? . 31 Add lines 24 through 30. These are your total adjustments . . . . . . . . . 31 $7 5 09 :iUStEd 32 Subtract line 31 from line 23. This is your adjusted gross income. if this line is less than 033 Income Li?i??fagi?i?'s'iru??'??nig?. 33516.?. 32 loo He Itl' Form 10400985) page 2 33 Amount from line 32 (adjusted gross incomeyou'iternize. attach ScheduleA(Form 1040)and enterthe amount from Schedule A. line Compu- Caution: If you have unearned income and can be claimed as a dependent on your parents' {a?on return. check here Ci and see page 13 of Instructions. Also see page 13 if you are married filing a separate return and your spouse itemizes deductions. or you are a dual-status alien. (See If you do not itemize but you made charitable contributions. enter Instructions your cash contributions here. (If you gave $3.000 or more to any 0" Page 13-) one organization. see page 14Enter your noncash contributions (you must attach Farm 8283irarer 3500) 34? Add lines 34b and 34c. Enterthetotal . . . . . . . . . . 34" 6 Divide the amount on line 34d by 2. Enter the result here . . . . . . . . . . . . . . 34? 35 Subtractline 34a or line 34e. whichever applies. from line Multiply $1.040 by the total number of exemptions claimed on line 61 (see page 14Taxable income. Subtract line 36from line 35. Enter the result (but not less than zeroEnter tax here. Check if from DTax Table. Tax Rate Schedule X. Y. or Z. or Schedules Additional taxes. (See page 14 of instructions.) Enter here and check if from [1 Form 4970. Form4972. or Form 5544AddlinesBBandBB.EnterthetotalCredit for child and dependent care expenses (attach Form 2441) 41 cred'ts 42 Credit for the elderly and the permanently and totally disabled 42 43 Residential energy credit (attach Form 5695Page 14-) 44 Partial credit for political contributions for which you have receipts 44 45 Add lines 41 through 44. These are yourtotal personal credits . . . . . . . . . . . . 45 46 Subtract line 45 from line 40. Enter the result (but not less than zeroForeign tax credit (attach Form 1116General'business credit. Check if from El Form 3800. El Form 3468. El Form 5384. Form 6478Add lines 47 and 48. These are your total business and other credits . . . . . . . . . . 49 50- Subtract line 49 from line46. Enter the result (but not Iessthan zeroSell-employmenttax (attach Schedule SEOther 52 Alternative minimumtax(attach Form 6251Taxes 53 Tax from recapture of investment credit (attach Form 4255(Including 54 Socialsecuritytax on tip income not reported to employer(attach Form 4137Manual; 55 TaxonaanA(attachFaml5329Payments) 56 Add lines 50 through 55. This is yourtotai tax . . . . . . . . . . . . . . . . 56 3 ?7 57 Federal incometaxwithheld . . . . . . . . . . . . 57 2 ?7 03 Payments 58 1985 estimated tax payments and amount applied from 1984 return 53 Mtach Forms 59 Earned incomeocredit (see page 16V9.2. was. 60 Amount pald Form 4868 . . . . . . . . . . . . 5? and 61 Excess social security tax and RRTA tart withheld (two or more to front. 61 62 Credit for Federal-tax on gasoline and special fuels (attach Form 4135) 52 63 Regulated Investment Company credit (attach Form 2439) . . . 63 64 Add lines 57 through 63. These are yourtotal payments . . . . . . . . . . . . 64 a 7 J. 9?5. 03 65 If line 64 is largerthan line 56. enteramount OVERPAID . . . . . . . . . . 55 Rafund Amount 67 Arnountofline 65tobeappliedtoyour-1986 estimatedtalt . . . pl 67 i We 68 ll line 56 is larger than line 64. enter mourn YOU owe Attach check or money order for full amount payable to "Internal Revenue Service." Write yoursocial security numberand ?1985 Form 1040" onit . . 68 3 y? 3 Check HForm is attached. Seepage 17. - Penalty: 3 1 Under penalties of perjury. I declare that have examined this return and accompanying schedules and statements. and to the best of my knowledge and Please belief. they are true. correct. and complete. Declaration of preparer (other than taxpayer) is based on all importation of which preparer has any knowledge. . a it". awe/arm Il/Ir/m .. .. Your signature Dale Spouse (If BOTH must sign) Paid I Date Cheek" Heparefs:mials?ecurity no. heparer?s Firm'snarne(or log? Use Only yours. if sell-employed) No' and address - ZIP code SCHEDULES (Form 1040) Department of the Treasury Internal Revenue Service Schedule A?ltemized Deductions (Schedule is on back) Attach to Form 1040. See Instructions for Schedules A and 3 (Form 1040). OMB No. 1545-0074 ?ees Name?) as shown on Form 1040 Your social security number .u .- A i - 1 imam-.3: A. (well?FF? W?Yglz. a- n5 Medical and 1 Prescription medicines and drugs: and insulin . . . . . 1 De?ialElPe?ses 2 a Doctors. dentists. nurses. hospitals. insurance premiums (no not include you paid for medical and dental care. etc. 23 expenses Transportation and lodging . . . . . . . . . . . 2t! reimbursed or Other (list?include hearing aids. dentures. eyeglasses. Etc.) paid by others.) (See .. 2? 3 Add lines 1 through 2c. and write the total here . . . . 3 page 19,) 4 Multiply the amount on Form 1040. line 33. by 5% (.05) . 4 5 Subtract line 4 from line 3. If zero or less. write -O-. Total medical and dental. 5 - 6 State and local income taxes . 6 '3 i. i" 3? paid 7 RealestatetaxesGeneral sales tax (see sales tax tables in instruction booklet) 33 7" gaging. Generalsales tax on motor vehicles . . . . . . . . . 3'3 tions on 9 Other taxes (list?include personal property taxeS) -. a .. an 9888203 .. 9 10 Add the amounts on lines 6 through 9. Write the total here. Total taxes . Home mortgage interest you paid to financial institutions . 113 .5 Phases 0" 1: Home mortgage interest you paid to individuals (show that person's name and address) (See 11b A 12 Total credit card and charge account interest you paid . 12 3?3. 7? I: 5 page 20.) 13 Other interest you paid (list3.6. . . --. . . 57.113}: ?25.53 . 3:213; .. 13 "b 14 Add the amounts on lines 11a through_13. Write the total here. Total interest . 14 7 '3 72? contributions 15 a Cash contributions. (If you gave $3.000 or more to any one You Made Organization. reportthose contributions on line 15bCash contributions totaling $3.000 or more to any one Sign. organization. (Show to whom you gave and how much you tionson gavepage 21Other than cash. (You must attach Form 8283 if over $500.) . . 15 17 Carryover from prioryear . . . . . . . . . . . . . 17 18 Add the amounts on lines 153 through 17. Write the total here. Total contributions. b? 18 a? 2. casualty 311d 19 Total casualty or theft loss(es). (You must attach Form 4684 or similar statement.) ?lentils-13$ (See page 21 of InstructionsMiscellaneous 20 Union and professional dues . . . . . . . 2? 7" 7 it" 5 5? Deductions 21 Tax return preparation fee . . . . . . . . . . . . . 21 (See 22 Other and amount) .. . . :zL?fif?i'. . 91?. 5.3. . Eiffzg?flzi?'f? . - tions on page 21.) 22 9r 23 Add the amounts on lines 20 through 22. Write the total here. Total miscellaneous. 23 9 3 3.. Summary of . ., . Itemized 24 Add the amounts on lines 5. 10. 14. 18. 19. and 23.Write youranswer hereDadmim St 2 5 't $3 540 l(See 25 If you checked Form 1040 33:3: b3: 1 3:4: $21390} 25 5" gala Filing Status box 3. write $1.770 P339 220 26 Subtractline 25 from line 24. Write your answer here and on Form 1040. line 34a. (If .- line 25 is more than line 24. see the Instructions for line 26 on page 22For Paperwork Reduction Act Notice. see Form 1040 Schedule A (Form 1040) 1985 Schedules ltd-B (Form 1040) 1985 Namets) as shown on Form 1040 (Do not enter name and social security number if shown on other side.) Schedule B?lnterest and Dividend Income 08 0M8N0.1545-0074 Page 2 Your social security number I Part I It you received more than $400 in interest income. you must complete Part I and list ALL interest received. If you new? received Interest as a nominee for another. or you received or paid accrued interest on securities transferred between meme Interest payment dates. see page 22. (See 1 Interest income Amount 1 Interest income from seller-financed mortgages. (See Instructions and show name of pages 8 and 22.) Payer) . . 1 Al a late 2 Other interest income (list name of payer) . 9? pith.? 2 3 '1'558 asthmatics 3 9-9 a: If you received more than $400 in gross dividends and other distributions on stock.-or you are electing to exclude part qualified reinvested dividends from a public utility. complete Part II. It you received dividends as a nominee for Dividend another. see page 23. Income Dividend income Amount (See 4 Dividend income (list name of payer?include on line 4 capital gain distributions. nontaxable distributions. etc.) ages 8 and 22.) . ".150 complete Part . . - . Add the amounts on line 4. Write the total here . . . 5 6 Capital gain distributions. Enter here and on line 15. 7 Nontaxable distributions. (See Schedule 0 Instructions for adjustment to basis.) 7 8 Exclusion of qualified reinvested dividends from a public 8 utility. (See page 23 of InstructionsAdd the amounts on lines 6. 7. and 8. Write the total here . . . . . . . . . . 9 10 Subtract line 9 from line 5. Write the result here and on Form 1040. line 9a . . . 10 ?t you received capital gain distributions for the year and you do not need Schedule to report any other gains or tosses, do not fiie that schedute. instead. enter 40% of your capitai gain distributions on Form 1040. tine .14. part If you received more than $400 of interest or dividends. OR if you had a foreign account or were a Foreign grantor of. or a transferor to. a foreign trust. you must answer both questions in Part Yes No g?aoums 1 1 At any time during the tax year. did you have an interest in or a signature or other authority over a financial reign account in a foreign country (such as a bank account. securities account. or other financial account)? (See Lists page 23 of the instructions for exceptions and filing requirements for Form TD 9022.1"Yes." write the name of the foreign country tions on 12 Were you the grantor of. or transferor to. a foreign trust which existed during the current tax year. whether or t/ Page 23-) not you have any beneficial interest in it? If "Yes." you may have to file Forms 3520. 3520A. or 926 . For Paperwork Reduction Act Notice. see Form 1040 instructions. Schedule 3 (Form 1040) 1985 .u SCHEDULE Capital Gains and Losses WSW-15450074 (Form-1040) and Reconciliation of Forms 1099?3 Attach to Form 1040. I- See'instructlons for Schedule 0 (Form 1040). 1 2 Name{s) as shown on Form 1040 Your social security number . - it"! I. 1 It. 6? .A Summary of Forms 1099?8 for Sales of Stocks. Bonds. Etc. 1a Report here and on line 37.,Part VII, page 2. total sales of stocks. bonds. etc.. reported for 1985 by your broker to you on Form(s) 1099-3 or an equivalent substitute statement(s). such as a broker's confirmation statement . . Note: Also complete Part Vii if you re for 1985. for bartering income. ceived one or more Form(s) 1099?8 or equivalent statement(s) was til-r up!" Short-term Capital Gains and Losses-Assets Held Six Months or Less (one year or less ifacquired before 6/23/84) a) Dammit)" of ?Open, Date ac ui I: Date sold . cos} ?0 Loss (0 GAIN ?mfg-$53333" ruined?? china?; (??G'ma'ewm ingmim, 33 1b 2 Short-term gain from sale or exchange of a principal residence from Form 2119. lines 6 or 12 A 3 Short-term gain from installment sales from Form 6252. lines Net short-term gain or (loss) from partnerships. corporations. and fiduciaries . 4 5 Add'lines 1bthrough4 in columns and . . . . . 5 6 Combine columns and of line 5 and enter the net gain or (loss) . . 5 7 Short-term capital loss carryover from years beginning after 1969 7 8 Net'short-term gain or (loss). combine lines Long-term Capital Gains and Losses-Assets Held More Than Six Months (more than one yearif acquired before 6/23/84) 9 i 10 Long-term gain from sale or exchange of a principal residence from Form 2119. lines Long-term gain from installment sales from Form 6252. lines 22 or 30 1 1 12 Net long-term gain or (loss) from partnerships. corporations. and fiduciaries 12 13 Add lines 9 through 12 in columns (1) and . . 13 14 Combine columns (0 and of line 13 and enter the net gain or (lossCapital gain distributions . . . . . . . . . . . 15 rum 1 16 Enter gain from Form 4797. lines Combine lines 14 through Long-term capital loss carryover from years beginning after 1969 . . 13 19 Net'long-term gain or (loss). combine lines compiete Parts ?for V. See Form 4798 instead. Note: Complete the back of this form. However, i! you have caoitai loss carryovers from years beginning before 1970. do not l3-- 1 Ala ?nln? Schedule 0 (Form 1040) 1985 1 2 Namets) as shown on Form 1040 (Do not enter name and socnal security number if shown on other side) Summary of Parts II and Page 2 Your social security number 20 Combine lines 8 and 19. and enter the net gain or (loss) here . . . . . . . . . . . 20 7 .3 '7 Note: if line 20 is a loss, skip lines 21 through 23 and complete lines 24 and 25. It line 20 is a gain, complete lines 21 through 23 and skip lines 24 and 25. 21 It line 20 shows a gain. enter the smaller of line 19 or line 20. Enter zero if there isa loss or no entry on line 19. 21 7 3 7 22 Enter60%ofline219-951?? If line 22 is more than zero, you may be liable for the alternative minimum tax. See orm 6251. 23 Subtract line 22 from line 20. Enter here and on Form 1040. line line 20 shows a loss, enter one of the following amounts: a If line 8 is zero or a net gain, enter 5096 of line 20; If line 19 is zero er a net gain. enter line 20; or If line 8 and line 19 are net losses. enter amount on line 8 added to 50% of the amount on line 19 24 25 Enter here and as a loss on Form 1040. line 13, the smallest of: a The amount on line 24; $3.000 ($1.500 if married and filing a separate return); or Taxable income. as adjustedComputation of Post-1969 Capital Loss Carryovers from 1985 to 1986 (Complete this part if the loss on line 24 is more than the loss on line 25) 26 Enter loss shown on line 8; if none. enter zero and skip lines 27 through 30. then go to line 31 . 25 27 Enter gain shown on line 19. If that line is blank or shows a loss. enter zero . 27 28 Subtract line 27 from line 26 . 23 29 Enter smaller of line 25 or line Subtract line 29 from line 28. This is your short-term capital loss carryover from 1985 to 1986 30 1 Subtract line 29 from line 25. (Note: If you skipped lines 27 through 30. enter amount from line 25.) 31 32 Enter loss from line 19; if none, enter zero and skip lines 33 through 36 . 32 33 Enter gain shown on line 8. If that line is blank or shows a loss. enter zero i . 33 34 Subtract line 33 from line 32 34 35 Multiply amount on line31 by2Subtract line 35 from line 34. This is your long-term capital loss carryover from 1985 to 1986 . 36 Complete This Part Only If You Elect Out of the Installment Method and Report a Note or Other Obligation at Less Than Full Face Value Check here it you elect out of the installment method. . Enter the lace amount of the note or other obligation. Enter the percentage of valuation of the note or other obligation. mm SECTION A.?Reconciliation of Sales of Stocks. Bonds. etc. Reconciliation of Forms 1099?8 With Tax Return (Complete this part if you received one or more Form(s) 1099?8 or an equivalent broker's substitute statement(s) reporting sales of stock. bonds. etc., or bartering income.) 37 Total sales of stock. bonds. etc.. reported for 1985 by your broker to you. on Form(s) 1099-8 or an equivalent substitute statement(s), such as a broker's confirmation statement. Also include on line 1a, 3B Proceeds from sale or exchange of capital assets reported on Schedule D. but not included in line 37 3B 39 Add lines Part of line 37 not reparted on Schedule 0 this year (attach explanation) . 40 41 Subtract line 40 from line Note: The amount on line 41 should be the same as the total of all amounts on page lines It: and 9 of column SECTION B.?Reconciliation of Bartering Income Indicate below, the amount of bartering income reported on each form or schedule. Amount of bartering trom Form 1099-5 or equivalent statement ?2 Form 1040. line 22. 42 3 Schedule (Form 1040) . 43 ?4 Schedule (Form 1040) . 44 45 Schedule (Form 1040) . 45 46 Schedule (Form 1040Other (identify) (it not taxable. indicate reason?attach additional sheets if necessaryTotal (add lines 42 throueh 47) . 48 Internal Revenue Service SCHEDULE Supplemental Income Schedule (Form 1040) (From rents and royalties. partnerships. estates. and trusts. etc.) Department of the Treasury Attach to Form 1040. See Instructions for Schedule (Form 1040). OMB No. 1545-0074 11985 Name(s) as shown on Form 1040 Warm/v: K. Your social security number (517521}?736 Rental and Royalty Income or Loss 1 In the space provided below. show the kind and location of each rental 2 For each property listed. did you or a member of your family use for personal purposes any of the properties for more than the greater of 14 days or 10% of the total days rented at preperty. fair rental value during the tax year? Yes NO Property A -. -. Property -. Property . Properties ~Totals Rental and Royalty Income A (Add columns an 3. and c) 3 a Rents received. . Royalties received . }a Rental and Royalty Expenses 4 Advertising . . 5 Auto and travel. 6 Cleaning and maintenance . 8 Insurance . 4 5 . 6 7Comrnissions . . . . . . 7 8 9 9 Legal and other professional fees 10 Mortgage interest paid to financial 10 institutions . . . 1? 11 Other interest . . . . . .. . . 11 12 Repairs . . . . . . . . . . 12 13 Supplies. . . . 13 14 Taxes (Do not include Windfall Profit Tax here. See?Part Ill. line 34.). . . 14 15UtilitiesWagesandsalaries . . . . . 15 17 Other (listTotal expenses other than depreciation and depletion. Add lines 4 through 17 . 18 13 19 Depreciation expense (see Part Instructions). or depletion . . . . 19 19 20 Total. Add lines Income or (loss) from rental or royalty properties. Subtract line 20 - from line 3a (rents) or 3b (royalties) . 21 "2 Add preperties with profits on line 21. and write the total profits here . . . . . . . . . . . . 22 .3 Add properties with losses on line 21. and write the total (losses) hereCombine amounts on lines 22 and 23. and write the net profit or (loss) here. 24 25 Net farm rental profit or (loss) from Form 4835. line Total rental or royalty income or (loss). Combine amounts on lines 24 and 25. and write the total here. If Parts II and on page 2 do not apply to you, Write the amount from line 26 on Form 1040. line 18. Other- wise. include the amount in line 36 on page 2 of Schedule . . . . . . . . . . . . 25 For Paperwork Reduction Act Nntir- 1 mm . 1. lid:- Ha.? a Gains and Losses From Sales or Exchanges of Assets Used In a Trade or Business and Involuntary Conversions (And Computation oi Recapture Amounts Under Sections 179 and 4797 Department oi the Treasury OMB No. 1545-0184 I 119285 'mm' ?mm? km? Attach to your tax return. See Separate Instructions Name{s) as shown on return i Identilying number . R. Sales or Exchanges of Property Used in a Trade or Business and Involuntary Conversions From Other Than Casualty and Theft?Property Held More Than 6 months (More Than 1 Year if Acquired Before 6/23/84) Notes: 0 Use Form 4684 to report involuntary conversions from casualty and theft. 0 "you sold property that you claimed investment credit on, get Form 4255 to see if you are irahiefor recapture oi the credit. 0 File arm 6198 ifyou are reperting a loss and have amounts invested in the activity for which you are not at rial: under "Special Rules. . (See instructions Description at (D) Date acquired to) Date sold (4) Gross slales a) Daelgw?mm property "no" day' am" w" ?gia??g?gn sum of and (0) minus (0) 1 WI 4/60 Wit} 5 w. ?1 9? 9 371% are Lite/MI) 45.5/ct4/ a; (?41917 Aid; 3723.9? 2 Gain. ifany. from Form 4684. Section 8. line Section 1231 gain from installment sales from Form 6252. line Gain. if any. on line 31 from other than casualty and theft . . . . . . . . . . . . . . . I 5 Add lines 1 through 4 in column (g)and column . . . . . . . . . . . . 7 7- 6 Cornbine columns and of line 5. Enter gain or (loss) here. and on the appropriate line as follows (Partnerships see the instructions for your line referencesline 6 is zero or a loss.ver'iter the amount on line 9 below and skip lines 7 and 8. (S corporations. enter the loss on Saheduie (Form 11208). line 5.) If line 6 is a gain. see the instructions under Part I. Nonrecaptured Net Section 1231 Losses. Note: ghang prior year section 1231 losses and tine 6 is again. enter the gain from line 6 as a long-term capitaigain on . 7 Nonrecaptured net section 1231 losses from prior years. (See instructionsSubtract line 7 from line 6. ll zero or less. enter zero . a If line 8 is zero. enter the amount from line 6 on line 10 below. If line is more than zero. enter the amount from line 7 on line 10 below. and enter the amount from line Sets a long-term capital gain on Schedule D. See specific instructions for line 8b. . Ordinary Gains and Losses Depreciation allowed (0r allowable) since acquisition (0 Cost or other basis. Plus improvements and expense of sale LOSS minus the sum of and Description oi Property Date acquired (an. day. ill-J Date sold. (me. deli. lira) Gross sales GAIN (Id) plus it) minus (0) 9Loss.ilany.tromline6GainNet gain or (loss) tram Form 4684. Section 8. lines Ordinarygain from installmentsales from Form 6252. line 21 or29(hpplies onlytosales before 6/7/34) . 14 Recapture of section 179 deduction on property dispositions by partners and corporation shareholders (see instructIOnsOtherordinarygainsand losses (include property held before Combine columns and of line 16. Enter gain or (loss) here. and on the appropriate line as follows: . a For all except individual returns: Enter the gain or (loss) from line 17. on the return being ?led. See instructions for Part II for specific line references. 5 For individual returns: (1) if the loss on line 9 includes a loss from Form 4684.-Section B. Part ll. column (ini). enter that part of the loss here and on line 19 of Schedule A (Form 1040). identify as from 'Form 4797. line 17b(1)' . (2) Redetermine the gain or (loss) on line 17. excluding the loss (it any) on line 17b(1). Enter here and on Form 1040. line 15. I For Paperwork Reduction Act Notice. see page 1 of separate instructions. Form 4797 (1985} Jpn/.545 with: ex! ?l/lv?Lrb/L7 drag z?fx 7y mat/9 mm M277 Av xr?zrmay a? 1937/ 9?5 491; mama/,1 rye/:9 AN :r a 47.1 mil ?047 VA {t A ?Wt/9 Lo'zizz Ham/30V {if/?y 71? Amy"; 975W.sz 4,2, 09/! (5995/ r4 ?924/6 . 356%! aw? 525/303? 2.:sz [My hue/May 4,75%sz aha-M7 ?gbyp'c: JEWDV 57$ 4?9 1.47M x7/347Lay 4313'16/5 '1 1rV177l'4/1 Employee Business Expenses 5 See Instructions on back. 2106 OMB No. 1545-0139 1 Us Department of the Treasury Internal Revenue Service Ana". ?0 Form 1040. Y??""ame Social security number Occupation in wh'ch ex ensesyereincuned (LUAM NH .22 @735 com/tr! a Employee Business Expenses Deductible in Figuring Adjusted Gross Income _1 Vehicle expenses from Partll. lines Parking fees. tolls. and certain other expenses (see-instructionsLocal transportation including train.cabs. bus. airplane. etcTravel expenses while away from home overnight including meals. lodging. airplane. car rental. taxi. etc. 4 ?7 7L 5 Employees who are not outside salespersons: Enter your expenses. not included on lines 1 through 4. for entertainment. gifts. and other business expenses. up to the amount you were reimbursed by your employer. Use Schedule A (Form 1040) for these expenses that were more than your reimbursement . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Outside salesperson's expenses: Enter your total expenses for entertainment. gifts. and other business expenses not included on lines 1through4 . . . . . . . . . . . 5 7Addline51through6Enter reimbursements from employer on this line if the reimbursements were not included on Form W-2 3 9 If line 7 is more than line 8. enter difference here and on Form 1040. line 776: 06' 10 if line 8 is more than line 7. enter difference here and include it on Form 1040. line Vehicle Expenses (Use either your actual expenses or the standard mileage rate.) Section Information Vehicle 1 Vehicle 2 1 Enter the date vehicle was placed in service . 1 I 2 Total mileage vehicle was used during 1985 . 2 miles 3 Miles included on line 2 that vehicle was used for business . . 3 miles mile? 4 Percent of business use (divide line3 by line 2Average daily round trip commuting distance . . . . . . . 5 miles miles 6 Miles included on line 2 that vehicle was used for commuting - . 5 "mes ?'95 7 Other personal mileage (subtract line 6 plus line 3 from line 2) . 7 miles miles 8 Do you (or your spouse) have another vehicle available for personal purposesyour employer provided you with a vehicle. is per50nal use during off duty hours permitted? . . Yes No Notapplicabii 10 Do you have evidence to support your deduction? Yes No. If yes. is the evidence written? . Yes No Section B.?Standard Mileage Rate (Do not use this section unless you own the vehicle) 11 Enterthe smallerofPartll.line3or 15.000 miles . . . . . . . . . . . . . . . . .. . 11 miles . . . . . . . . . . . . . . . . . . . . . 12 miles 13 Multiply line 11 by 21c (.21) (see instructions forafully depreciated vehicleAdd lines 13 and 14. Enter total here and on Part I. line 1 15 Section C.?Actual Expenses Vehicle 1 vehicle 2 16 Gasolinevoil. repairs.vehicle insurance. etcVehiclerentals . . . . . . . . . . . 17 18 Value of employer-provided vehicle (applies only it included on Form W-2 at 100% fair rentalvaiue. see instructions) . . . . 18 19Addline516through18Multiply line 19 by the percentage on Part II. line Depreciation from Section D. column (see instructions) . . . 21 ?2 Add lines 20 and 21. Enter total here and on Part I. line 1 . . . 22 Section of Vehicles (Depreciation can only be claimed for a vehicle you own. If a vehicle is used 50 percent or less in a trade or business. the Section 179 deduction is not allowed and depreciation must be taken using the straight line method. For other limitations. see instructions.) Basis for depreciation Cost or other basis (Busil'zgir?s?ig?g?see Depreciation deduction Section 179 expense column (3112mm (I) (C) . (0 Vehicle 1 Vehicle 2 For Paperwork Reduction ActNotlce. see Instructions. Form 2105 (19851 5! I 3] c.6251 Department of the Treasury Internal Revenue Service Alternative Minimum Tax Computation Attach to Forms 1040. 1040M R. 1041 or 990-1" (Trust). OMB No 1545-0227 Name(s) as shown on tax return WILLIAM R. 1 Adjusted grossincome from Form 1040. line 33 or Form 1040NR. line 32 (see instructionsDeductions (see instructions): a (1)Medical and dental expense from Schedule A. line 5 . (2) Multiply Form 1040. line 33 by 5% (.052a(1) 1%95 l97-22?Z736 23(2) (3) Subtract line 2a(2) from line 2a(1). (lfzero or less. enterzero) . . . . . 23(3) 0 Contributions from Schedule A. line 18 . . 2? ?2 2 Casualty and theft losses from Schedule A. line Qualified interest on property used as a residence from Schedule A. line (1)lnterest. other than line 2d above. from Schedule A. line 14 29(1) 2 2? 7 42 (2) Net investment income (if zero or less. enter zero) . 2cm 0 (3) Enter the smaller of line 2e(1) or line 2e(29(3) 0 Gambling losses to the extent of gamblingwinnings from Schedule A. line 22 . . 2' 3 Estate tax allowable undergsection 691(c) from Schedule Estates and trusts only: Charitable deduction and income distribution deduction . 2h 0 Add lines 2a(3). b. c. d. era). r. g.and Subtractline 2ifrom line 1 3 4 Tax preference items: a Dividend exclusion . . 4a 0 6096 capitalgain deduction . . . . . . . . . . . . . . . . . . 4b 2 Accelerated depreciation on property . 4? 0 Accelerated depreciation on leased personal property or leased recovery property other than 15 (or 18)-year real property 4" Amortization of certified pollution control facilities . . 4? 0 Mining exploration and development costs . . . . . . 4f 0 Circulation and research and experimental expenditures 43 0 Reserves for losses on bad debts of financial institutions 4" 0 I Depletion . . . . . 4! I Incentive stock options. 4 9 Intangible drilling costs 4" IAddlines4athrough4k 4' 5 Alternative minimum taxable income (add lines 3 and 4(0) (short period returns. see instructions) . 5 6 Enter: $40,000. if married filing joint return or Qualifying widow(er$30,000. if single or head of household . . . . . . 5 520.000. if married filing separate return or estate or trust . 7 Subtract line 6 from line 5. if zero or less. do not complete the rest of this form 7 BEnter20%of ine7. 3 9 Amount from Form 1040. line 50. or Form 1040NR. line 51. (Do not include Form 1040. line 39. or Form 1040NR. line 41.) (estates and trusts. see instructions) 9 10 Subtract line 9 from line 8. If zero or less. enter zero . 1? 11Foreigntaxcredit 12 Alternative minimum tax (subtract line 11 from line 10). Enter on Form 1040. line 52. Form 1040NR. line 52. Form 1041. line 31. or Form 990-T. page 1. line 14Instructions For more information. see Publication 909. enter into the computation of tax preference (Section References are to the internal Revenue Code) Paperwork Reduction Act Notice.? We ask for this information to carry out the Internal Revenue laws of the United States. We need it to ensure that taxpayers are complying with these laws and to allow us to figure and collect the right amount of tax. You are required to give us this information. Who Must Flie.?Fiie this form if You are liable for the alternative minimum tax: or you have one or more tax preference items on lines 4c through 4k: or you have an amount on line 2e(3). and line 2e(2) includes income other than interest and dividend income. individuals. estates or trusts may be liable if their adjusted gross income plus tax preference items listed on line 4 total more than line 6. Alternative Minimum Tax. Minimum Tax Deferred From Earlier a net operating loss carryover from an earlier year(s) reduces taxable income for 1985. and the net operating loss giving rise to the carryover resulted in the deferral of minimum tax in that earlier year(s). all or part of the deferred minimum tax may be includible as tax liability for 1985. Figure the deferred minimum tax in the worksheet in Publication 909 and enter it on Form 1040. line 52. or Form 1041. line 31. Write 'Deferred Minimum Tax.? Partners. Beneficiaries. etc?if you are a: (1) Partner or shareholder of an corporation. take into account separately your distributive share of items of income and deductions that items. (2) Beneficiary of an estate or trust. see section 53(c). - (3) Participant in a common trust fund. see section 58(e). - (4) Shareholder or holder of beneficial interest in a regulated investment company or a real estate investment trust. see section 58(f). Carryback and Carryover of Unused Credits?it may be necessary to figure the carryback or carryover of certain unused credits. See section 555(c)(3). Note: if you have an earned income credit. you must reduce that credit by any alternative minimum tax. (Continued on back) Monsanto OF I WRONHENTAL Monsanto 800 N. Lindbergh St. Louis, Missouri 6316? Mom: (314). 094-1000 October 29, 1985 Mrs. Alice Mousetis University of Pittsburgh Center for Environmental Epidemiology Graduate School of Public Health Pittsburgh, PA 15261 Dear Mrs. Mousetis: I enclose the originals of my airline tickets in connection with the October 20-22 meeting of the Scientific Advisory Panel. Since my itinerary was somewhat complicated, it seems reasonable to charge the University for the round trip air fare from St. Louis, or $375.00. Also, since Monsanto does not require receipts for meals and taxicabs I completely forgot to get any, so I guess those items are on the house (my house, not yours). Yours sincerely, Epidemiology Director enclosure r121 Min? ?mm 1%wa 2507?? (mi 17 5M//wz. (27/ 4? ?35? ?Mute NAME AND TITLE 4% DIVISION I MEN I may! I :no EXPENSE REPORT ?re/yo AME m5 raw/771% AW ?at/m1, aF/fx 77i? REPORT 4/1) 7p A7 014/ 255/? 714/ 7/3010 .56/6/?DATE Ad 13? (9 3 DATE. lat/2,9 {Cyg/ {0/7 a {?72 3 a?bgis 2. film/U 77; mm 14; 'Abbg?'m' FROM - 5 I (/6641. LL Load "mam To p? [4f . TOTALS NET TICKETS PAID av CD I I I 7 75': &t ?1 TICKETS PAID BY EMPLOYEE Allowance Auto Rental I I I I I Taxi,Parking, Tolls I 25:;0 I I i i i j..2 I 1? Lodging 1? 5: pips'nin 5Phones and eros Tlps. Baggage. IncTEUSINESS MEALSS ERTAINMENT . . Personal I MILES UseComPanvCar DETAIL OF BUSINESS MEALS 8i ENTERTAINMENT EXPENSE TOTAL EXPENSES THIS REPORT IZC II entertainment precedes or follow: I buslnm I DATE AMDUNT PLACE AND DESCRIPTION ?mg: 23231;?? Lnagh?glgeesa?g.? 33:61:?? duration oI meetinng OF MEETING FEES AND OTHER EXPENSES SUBMITT mm PM mm a 4/614. 12247114. ADMINISTR TIVE MPH DATI A 29/17; (fa/26!} ?ea/mm I In. ?aw? u= 7/4 AME DEPARTMENT DMEH EADOUAHTERS WHO REPORT NUMBER NAME AND TITLE DIVISION EPS-CRD Mum?anto . EXP RT William R. Gaffey, PURPOS DATE NO. OF PAG Bl?. DAYS NUME DATE FROM I Abbreviate as Necessary I 2 10: TOTALS TO LOCATION AT NET . TICKETS PAID BY co I FAR ES TICKETS . AID BY EMPLOYEE MILES Auto Mi Allowance Auto Rental Taxi, Parking, Tolls Lodging Meals Phones and Wires OTHER EXPENSE Tlps, Baggage. etc. I Personal MI Es Use Company Car BUSINESS MEALS 8t ENTERTAINMENT EXPENSE I I TOTAL EXPENSES THIS REPORT entertainment precedes or Iollows a business me Ing. state date, place. and dutation at meeting, a name oI . NAMES AND TITLES OF GUESTS PURPOSE AND RELATIONSHIP OF GUESTS TO MONSANTO AMOUNT PLACE AND DESCRIPTION DESCRIPTION OF MEETING FEES AND OTHER EXPENSES SUBMITIED B-Y A0 I A IVE VANGUARD INVESTMENTS Schedule K-1 (Form 1065i Department of the Treasury Partner's Share of Income Credits, Deductions, etc. for calendar year 1985 or fiscal year 114 7418-87 00094 0513 No. 154 5-0099 '1985 553 internal Revenue Service beginning . and ending Partner?s identifj?inq 147-22-2736 A Is partner a general partner {see page 3 ol Partner's name. address. and ZIP code PARTNER ND 94 Instructions ior form ?1551?. . . . YES NO Partner's share of liabilities {see page 10 e! instructions for Form WILLIAM R. GAFFEY Nonrecourse . . . . . . 5 11269 PINESIDE DRIVE omen . 5 NA ST. MD- 63141 Whattype of entityis thispartner?? INDIVIDUAL Enter partner's percentage of: Partnership's identifying number 94-1 5 5 9029 gflperremfne'?'igff? ?"1521 0' Partnership's name. address, and ZIP code mm wring 0 0 161900% less sharing 1 VANGUARD INVESTMENTS 0.161900% BOX 9247 IRS Center where partnership filed BERKELEY return ESNO, CA CALI OR I A 94719 Tax Shelter Registration Number 5 Reconciliation of partner's capitat account; la} Capital account at beginning of year fol Capital contrieuted during year to} Ordinary Income {loss} from line I "6 a -3 ?Camila: m' m' ?5 dii?rlbulinns 15? ?Pill! II "Id 0' 3.714. 645. 6.600. -10,338. Distributive share item (It) Amount J?og?n??g? 0 Ordinary income ?oss) . Guaranteed payments . . . . Dividends qualifying for exciusio Net short-term capital gain (loss) Net long-term capital gain (loss). Income lLossl a: 01 ch- 01) .a Other . Net gain llossi under section 1231 (other than due to casualty or theft). Sch. E. Part ll. col. (cl or (ii Sch. E. Part ll, column (fl Sch. 8. Part II. line 4 . Sch. 0. line 4, col. or . . Sch. 0, line 12. col. (fl or 3 714 Form 4?97. line 1 Enter on applicable lines of your returni 12 Other . 8 Charitable contributions. . See Form 1040 instructions See Partner's instructions for '3 8 Expense deduction for recovery property (section 179)_ Schedule Form 10851 t: 10 Other [Enter on applicable lines of your returnI 3 See Form 1040 instructions, line a 11 Credit for income tax withheld . 57 for Backup Withholding 0 {Enter on applicable lines of your return} 13 a Net earnings (loss) from self-employm Gross farming or fishing income. Gross nonfarm income . Self employ- ment Soft. SE. Part I See Partner's Instructions ?15: Schedule I-1 {Form real propertyOther . 14 a Accelerated depreciation on nonrecovery real property or 15-year or 18-year Accelerated depreciation on leased personal property or leased recovery 5 a property other than 15-year or 18-year real property . 53 Depletion (other than oil and gas). . . . =7 (1) Gross income from oil, gas, and geothermal properties 5 (21 Deductions allocable to oil, ges'. and geothermal properties (1) Oualified inveStment income included in Schedule K-I. line 1 - Qualified investment expenses included in Schedule K-I, line 1 . Form 6251, line 4d Form 6251. line 4i See Form 6251 instructions See Form 5251 instructions t,352. 1,723. See Partner's Instructions for Schedule K-l {Form 1065} For Paperwork Reduction Act Notice, see Form 10 65 Instructions. Schedule (Form 1055) tees 95.239539: VANGUARD INVESTMENTS 114 7415?87 554 git-1559029 00094 Schedule li-l (Form 1055} ?935) Page 2 (al Distributive share item Amount 1040 filers litter the amount In column on: 1e a Interest expense on: (1) Investment debts incurred before 12117169 . . . . . . . . Form 4952, line 1 LE (2) Investment debts incurred before 9/ 11175, but after 12! 16/69 . . Form 4952. line 15 (3) Investment debts incurred after . . . . . . . . . Form 4952. line 5 Investment income included in Schedule K-l. line Investment expenses included in Schedule K-l. line 1 . . . . See Pm??'s Instructions In! to Schedule K-l {Form 10651 Income from "net lease propertyl2] Expenses from "net lease propertyType of income Form 1115. Check boxes I) Name of foreign country or U.S. possession I - Form 1116, Part I2 Total gross income from sources outside the U.S. (attach schedule) . . Form 1115. PM I 5, ?1 Total applicable deductions and losses (attach schedule) . . . . Form 1116, Part Total foreign taxes (check oneiz> Paid AccruedForm 1115. Part II Reduction in taxes available for credit (attach scheduleFarm 1115- Part 9 Other (attach schedule). Form 1116 Instructions 5 17 Other items and amounts not included in lines 1 through 169 and 18 (See Partner's IHStrucl'IonS . for Schedule K-l (Form 6 and 19 that are reqmred to be reported separately 1085)) Property Eligible for Investment Credit 13 Form 3458. line lla} Form 3458, line lib) Form 3458. line He) Form 3468. line Form 3468. line llel Form 3468, line 1(fl Cost or other basis of a 3-Year . . . Regular Percentage new recovery property Other . Cost or other basis of 3-Year . . . used recovery property Other section 43m) Election Cost or other basis of 3-Year . . to Reduce Credit new FECOVBTY Property 1? Other - - - (Instead of Adjusting Cost or other basis of 3-Year . . . Basisl used recovery property (1 Other . . . Form 3458, line 1(gl Form 3458. line 101} Other property (see instr uctions for Schedule K-l Form 1065) (See Partner's In [motions for) Schedule h-l form Property Subject to Recapture of Investment Credi 19 Properties: Description of property (State whether recovery or nonrecovery property. If recovery property. state whether regular per- centage method or section 48(ql election used.l. . . . . . Date placed in service Cost or other basis . Class of recovery prop- erty or original estimated useful lite . . . . . Date item ceased to be in- vestment credit property A Form 4255. top Form 4255, line 2 Form 4255 line 3 ?Vat-i'hsvh line 4 Mavis-Am? Form 4.255. Form 4255. line Bil-2395893 VANGUARD INVESTMENTS 114 7418-87 555 94?1559029 00094 3 FORM 1065 SEHEDULE K-l PARTNERS SHARE OF CREDITS, 5" CONTINUED DEDUCTIDNS, ETC PARTNER ID NUMBER 147?22?2736 R. GAFFEY 11269 PINESIDE DRIVE ST. LOUIS, N0. 03141 LINE 10 UTHER DEDUCTIONS LOSS - DIFFERENCE IN BASIS 645 t" 985 MISSOURI Individual Income Tax Return 4'3 scalyear beginning 1985 ending 19 i 147222736 0 000000000 0 . .. FMD AMENDEDD peg-?143 A. - .1: DepLolReaenueUseOnly LLI RCEAFEEY 0 aka-CR 98 Spousea'StscalSccuntyINumbcr JD. new PINESIDE Code Cash urn {Sea a . Instructions 7 ccupation I Yours Cl'r It?s, ?r'ltir. (I ;r 7 Spouse's I Telephone Number NOT INCLUDE YOURSELF on seouse on GA on or sc below I LING STATUS - From Federal Return - Check One mm 6A Number oi DEPENDENT CHILDREN [Federal Form 1040A. line So plus 5d. or . Ugingle .. . .. $1.200 1040. line 6c plus 6d) Children's first names UMarried filing joint Federal and combined Missouri $2.400 EIMarried tiling separate return .. $1.200 GB Number oi OTHER DEPENDENTS (Federal Form 1040A. line So. or 1040. line be) if Spouse's name Name Relationship 3 DMarried filing separately (Spouse NOT ?ling) .. $2,400 Name Relationship A [Head oi Household .. $2.000 60 Total of lines 6A and BB .. widowier) with dependent child .. 52.000 7 Dependent amount (multiply $400 by total on 60 above) .. I. nurseli El 650rouer Cl Blind El lorinlormation 8 Exemption amount checked on hottest through 5 .. .2 5'5 JOUSB 65 or over Blind El ONLY 9 Total oi lines 7 and 8. Enter here and on line 15 .. .r 2 .r Attach your Federal Form 1040 it you . - itemize dedurgions I:argii line 100 includes lossles) of $1.000 or more. HUSband - ?me 23:23:: 10 Total Missouri adjusted gross income i (Enter Form 40. schedule 1. line 10i amountIncome percentages Divide columns 10H and 10W by tooMissouri Itemized Deductions irom Form 40. schedule 2. line 12m. or Missouri Standard Deductions based on the iiling status box checked above. I 12 1 (box 1 or 4: enter $2390) (box 2 or 5: enter $3540) (box 3A or as: enter smut I 3 ?7 13 Federal income tax. Enter Federal 1040EZ. line 9; or 1040A. line 23 less line 24b; or 1040. line 50 less line 59. It Federal 1040, line 39 is used. attach a copy oi the applicable torm .. Enter the total oi Federal torrn 1040, lines 47Exemption and dependency deduction (from line 9 above) . . 15 2' 57?3" 16 Total deductions [add lines 12Taxable income (subtract line 16 from line 100) .. 1? .57 '27 :15? - - Husband -- Wile ltH/l'rw Multiply line line 17 or 17H and 17W (see taxtable on page 15:3 19 Resident Credit?tax paid to another state (attach schedule OR) I Copy of other state's return must be attached . 19H 19W 190 2U Nonresident Missouri percentage (Attach schedule NRI and . I Federal 1040. 1040A, or 104052. pages Balance (Resident?subtract line 19 from line 18) or i i (Nonresident?multiply line 18 by percentage on line 20) 21H 21w 21c 2 7 CREDITS . 22A MISSOURI tax withheld shown on w-2torrns. Must be ATTACHED .. 22A 2 9 6 :17 22B Payments on 1985 Declaration oi Missouri Estimated Tax .. 228 attached Vii-2 terms must 220 Senior citizens tax credit (attach Form sci (See instructions ior EZC. soc. BFC. NAP) .. 220 equal the amount 22D Amount paid with Form 60. Application for Extension oi Time to File .. 22D entered on me 22k - 23 Total credits?Add lines 22A, 223. 220line 210 is larger than 23. enter .. mail to .. 24 2 7 :3 Write your Social Security numberis) on check ormoney order and make payable to Department of Revenue JEFFERSON CITY. lilo 551m 6 25 it line 23 is larger than line 210. enter amount .. mail to .. DEPAHTHENT OF REVENUE .. 25 asters 26A Enter portion oi overpayment on line Enter portion at line 25 to be Credited to 1986 Estimated Tax .. 253 BC Enter portion oi line 25 you wish to give or your contribution to Children's Trust Fund 260 i Penalties at perjury. ldeclara that I bass saamined this rattan-I. Matting accompanying schedules and statements. and to the best at my trio-ledge and balist I1 is Inn. correct. and Declaration oi preparer than hspayar) is based on altintormation at which he has any knowledge. As presided [or in Chapter us a penalty 0! up to 5500 shall lac trimmed on any individual arho ?les a lrisolous salon-I. Data . Preparers signature [other than taxpayer) Data Marcela x. ?at/?y e/zx/et a l'l . .2: Form 40. 1965 Page 2 ZHEDULE 1?t.tissouri Modifications to Federal Adjusted Gross Income H?Husband Vii?Wile Federal adjusted gross income. I - See Schedule 1 instructions .. tea I 0 ?7 5? :tditions to adjusted gross income (Attach explanation at each item) .1: Jb. Interest on state and local obligations other than Missouri sources I I (Reduced by related expenses it expenses over $500) .. 106 1c. Partnership Fiduciary D: Corporation D: Other 10c id. Total of lines 10a. 10b.rbtractions from adiusted gross income (Attach explanation ot 10e and 10g) . :1 5 . 7 19. Interest from exempt Federal obligations included in line 10a above (Reduced by related expenses over $500) .. 10a Jt. Missouri income tax refund iora prior year included in line 10a above i 101 19. Partnership Ci: Fiduciary El: Corporation D: Other E: 10g 4? th. Total 01 lines me 101 and reg .. 10h Ji. Total adjusted gross income (Subtract line 10b from line 10d] Enter here and on line 10. page 1 .. 10i I 7 CHEDULE 2?Missouri Itemized Deductions?USE ONLY lF you Itemized deductions on Federal Form 1040, Schedule A or were required to complete re worksheet on page 13 ot the federal instructions tor line 34a of the Federal Form 1040. you were required to itemize deductions on your Federal Return check here 5 and see page 3 oi instructions for Schedule 2. 3a. TOTAL Federal itemized deductions (Federal Schedule A. line 2426. 1965 Social Security yourseit (Not to exceed $2791.6021mam 13x35. see Instructions 12C YOU mu nu} ma? 2d. 1965 Railroad Retirement Tax yourself (Not to exceed 53,699.65) .. ""95 ?29- m- 4" 126 3" 0" ?09 ?23- 59? . and 12e. . structrons tor line 123 belore 1965 Railroad Retirement Tax spouse (Not to exceed 53.69965) .. 12e can.me magma? 1935 Sell-employment Tax (Federal Form 1040. line 51) .. 12: 29. Cultural Contribution .. 129 2n. Add lines 12b. 12c. 12:1. 12e2r. Total (Add lines 12a and 12hState and local income taxes deducted on Federal Form 1040. Schedule A. line '75 12? 2k. Less: Kansas City and St. Louis Earnings Taxes included in line 12] above .. 121: 21. Net Subtraction (Subtract line 12k lrorn line 1212m. Missouri itemized deductions (Subtract line 12] lrom line 12i]. Enter here and on line 12. Page 1 i Note ti tine 12m is less than line 12a. see page 3. Schedule 2 instructions ioriine 12m .. 12m 3 Z. 347/ NOTE: On a combined return and both have income use line 17HI17W instead 01 line 17. It line 17 is Ii line 17 is it line 17 is it line 17 is It line 17 is It line less Your At less Your At less Your At less Your At less Your At less Your least than tax is least than tax is least than tax is least than tax is least than tax is least than tax is 0 100 0 1.500 1.600 526 3.000 3.100 62 4.500 4.600 S109 6.000 6.100 5167 . 7.500 7.600 5236 100 200 2 1.600 1.700 26 3.100 3.200 65 4.600 4.700 113 6.100 6.200 .172 7.600 7.700 243 I 200 300 4 1.700 . 1.600 30 3.200 3.300 66 4.700 4.600 116 6.200 6.300 176 7.700 7.600 246 300 400 5 1.600 1.900 32 3.300 3.400 71 4.600 4.900 120 6.300 6.400 161 7.600 7.900 253 400 500 7 1.900 2.000 34 3.400 3.500 74 4.900 5.000 123 6.400 6.500 165 7.900 6.000 256 500 600 6 2.000 2.100 36 3.500 3.600 77 . 5.000 5.100 127 6.500 6.600 190 6.000 6.100 263 600 700 10 2.100 2.200 39 3.600 3.700 60 5.100 5.200 131 6.500 6.700 194 6.100 6.200 266 700 600 11 2.200 2.300 41 3.700 3.600 63 5.200 5.300 135 6.700 6.600 199 6.200 6.300 274 600 900 13 2.300 2.400 44 3.600 3.900 66 5.300 5.400 139 6.600 6.900 203 6.300 6.400 279 i 900 1.000 14 2.400 2.500 46 3.900 4.000 69 5.400 5.500 143 6.900 7.000 206 6.400 6.500 265 I 1.000 1,100 16 2.500 2.500 49 4.003 4.100 92 5.500 5.600 147 7.000 7.100 213 6.500 6.600 290 1.103 1.200 16 2.600 2.700 51 4.100 4.200 95 5.600 5.700 151 7.100 7.200 216 6.600 6.700 296 1200 1.300 20 2.700 2.600 54 4.200 4.300 99 5.700 5.600 155 7.200 7.300 I 223 6.700 6.600 301 1 300 1.400 22 2.600 2 930 56 4.300 4.400 102 5.600 5.900 159 7.300 7.400 226 6.600 6.900 307 [400 1.500 24 2.930 3 000 59 4 400 4.500 106 5.900 6 000 163 7,400 7.500 233 6.900 9.000 312 9.000 315 Era-rt; It tine 111592.020. :ne tax plus at excess weutc se crux-1*: as 'atlows over 59 030 :r-n 4?51." . 513'. i - ?1 . . Control Copy For omptoyel?e Words 7 5 12MB and Tax - [:Deoartrnenl ol the Treasury-internal Revenue Stunt! 3 EmpIOyer?s identi?cation number ?Emoloyer's State number 2 Employer's name. address. and ZIP code llS-Olch-H on Local income tart "mun I "?tment. summon. and disability Insurance. I?m 780% mm? more! security rate at nnctudes 1459'- lor hosoitat insurance hen-lire and 5.75. tor . HONSANIU COMPANY ea-oezooau 3* .eoo N. LINDEERGH ocvo. sgr- s. ,a u? a. sr. Loud MISSOURI '63107 Allocated tips 7 Advance Elc payment BNC Employee's social security number 9 Federal income tax withheld 10 Wages. lios. other compensation 11 Social security tax withheld 51229.67 310592.68 39559.63 12 Emoloyee's name. address. and ZIP code 13 Social security wages 14 Social security tins GAFFEY 55.450.07 . 16 I 0051 iew zzsnoa excess one LIFE h" 1 I I 17 Slate Income tax 18 State wages. use. etc. 19 Name at State cagsg?t?sua MISSOURI b31hb 935.04? 31592.65 MISSOURI I 21 Local wages. our. etc. 22 Name at locality [a 1 CopyCFatemplo 'nnco - abeomment ol the Treasury? Internal mom Sun: 2 Employer's name. address. and ZIP code Wag and Tax 3 3 Employer's identi?cation number 4 Employer's State number HONSANTO LINDBERGH vao. sgr- 0 0 mu its g}271 rh? Louis ursscuar 63167 Allocated tips 7 Advance EIC payment EJNC 3 {3 social security number tar-zz-zrse 9 Federal income-tilt withheld to Wages. tips. oltler compensation 11 Social security In withheld - 1 eon-unuan o- umuu tum-mu a In. Inhull Him norm nawmu mu e?mwm areasa.o~ 90,634.34 -3ioos.oo .Idd{\ .- -oode . . 13 Social security wages 14 Social sec t' gth?" ?2.000 on mwms' 16 2 it; oz Excess" 2 GRP LIFE ._17 State income tax is sure wean. uos. a; 19 Name agate 1 I . b3lkb 2508.78 90586-39 MISSOURI mtg?rrng[un?tmmrigf* mm mm" 20 Local income tax 21 Local mu. one. ale. 2 Name at [mlin . . -4 . 2 - EXHIBIT .4 l' . I a1 40 For the yiaar January 1-Decamber 31. 1986. or other tax year beginning Department of the Treasury?Internal Revenue Service U.S. lncome Tax Return 1986 . 1986. ending .19 OMB No. 15450074 use Your lust name and initial (11' pint return. also give spouse?s name and initial) Last name Wl Us? 2: 2735 mm? Present home address (number and street or rural route). (It you have a PD. Box. see page4 of Instructions.) Spouse?s social security number 533;. 2 9 ?w?yye?c/l/? 53? 146 3373 print 10Wl1 0' 9?51 Stall-'3. and ZIP mile 5 If this address is different from the one 1398- IT. 1 6 shown on your 1985 return. check here a? Presidential Do you want $1 to go to this fund"Om Election Campaign If joint return. does your spouse want $1 to go to this fund?. 1/ Yes No . 1 Single I For Privacy Act and Paperwork Reduction Act Notice. see Instructions. Status 2 Married filing ioint return (even it only one had income) Check only 3 Married tiling separate return. Enter spouse's social security no. above and lull name here. one box 4 Head of household (with qualifying person). (See page 5 of Instructions.) If the qualifying person is your unmarried child but not your dependent. enter child's name here 5 anlitying widow(er) with dependent child (year spouse died 19 (See page 6 of instructions.) Elem ptions 6: 5 gourself 65 or over Blind 2.222993? 2 pouse 65 or over Blind on 5a and Always check 1: First names of your dependent children who lived with you 1 0 loil??e?ilabe'e? 6 3332.3 First names of our de endent children who did not live with ou see a . . (ll pre-1985 agieemen?t. check here .) I 0 apply. 2 Other dependEnISI (2) Relationship (?gag?e?rfrfopcnidgf' liltil?t?l?l :1 In "an" in your home or more? dependent's support? dependents 0 Add numbers 1 Total number of exemptions claimed (also complete line 36) anWages. salaries. tips. etc. (attach Form(s) . 7 I 21 25:72 02-- lncome 8 Interest income (also attach Schedule if over $400Please 33135? 9a Dividends (also attach Schedule Bifover $400) qy' I . 9b Exclusion Subtract line 9b from line 93 and enter the result . . . . . . . . . . . . ya and here- 10 Taxable refunds of state and local income taxes. if any. from the worksheet on page 9 of Instructionsnot have 11 Alimony received . . . . . . . ?e 12 Businessincome or( oss) (attach Schedule C). 12 I instructions. 13 Capital gain or (loss) (attach Schedule 4096 of capital gain distributions not reported on line 13 (see page 9 of Instructions) . 14 ?3-5?2 15 Other gains or (losses) (attach Form 4797Fully taxable pensions.?lRA distributions. and annuities not reported on line 17 (see page 9). 16 17: Other pensions and annuities. including rollovers. Total received I 17' I I Taxable amount. if any. from the worksheet on page 10 of Instructions . 17" 18 Rents. royalties. partnerships. estates. trusts. etc. (attach Schedule E) 18 I 76 f4 19 Farm income or (loss) (attach Schedule 20: Unemployment compensation (insurance).Total received . . I 20' I I Please Taxable amount. it any. from the worksheet on page 10 of instructions . . . . . . 20" forming?? 213 Social security benefits (See page 10order here. to Taxable amount. it any. from worksheet on page 11. 113:3? 215 22 Other income (list type: a cunt see page ll of Instructions) 22 ad 23 Add the amounts shown in the far right column for lines 7 through 22. This is your total income . 23 I 1-7 . 24 Moving expenses (attach Form 3903 or 3903*?) . 24 Adlustments 25 Employee business expenses (attach Form 2105). 25 to Income 26 IRA deduction. from the worksheet on page 12 25 a a 05 (See 27 Keogh retirement plan and self-employed SEP deduction 27 28 Penalty on early withdrawal of savings . . 23 page 11') 29 Alimony paid (recipient's last name and social security no. . . . 29 30 Deduction fora married couple when both work Add lines 24 through 30. These are your total adjustments . . . . . . . . 31 6 Adiusted 32 {subtract line-31 is you?rgdjust-ed gross income}! thisllne is less_tl_ran_ I Schedules (Form 1040) 1985 Name(s) as shown on Form 1030. (Do not enter name and social security number If shown on other side.) one No. 15450074 Page 2 Your social security number I I Part I Interest Income (See Instruc- tions on pages 8 and 22.) Also complete Part Attachment Schedule B?Interest and Dividend Income SequenceNo. 08 If you received more than $400 in interest income. you must complete Part I and list ALL interest received. If you received. as a nominee. interest that actually belongs to another person. or you received or paid accrued interest on securities transferred between interest payment dates. see page 22. Interest Income Amount 1 Interest income from seller-financed mortgages. (See Instructions and list name of payer.) .. 1 2 Other interest income (list name of payer) .. 3 Add the amounts on lines 1 and 2. Enter the total here and on Form 1040. line 8 . 3 Part II Dividend income (See Instruc- tions on pages 8 and 22.) Also complete Part If you received more than $400 in gross dividends and/or other distributions on stock. complete Part II. If you received. as a nominee. dividends that actually belong to another person. see page 23. - Dividend Income Amount 4 Dividend income (list name of payer?include on this line capital gain distributions. nontaxable distributions. etcAdd the amounts on line 4. Enter the total here . . . . . . . . . . . . . 5 6 Capital gain distributions. Enter here and on line 13. Schedule 6 7 Nontaxable distributions. (See Schedule Instructions for adiustment to basis.) 7 if. 8 Add the amounts on lines 6 and 7. Enter the total here . . . . . . . . . . 3 9 Subtract line 8 from line's. Enter the result here and on Form 1040. line 9a . . . 9 ?if you received capitai gain distributions for the year and you do not need Scheduie to report any other gains or tosses. do not file thatscheduie. instead. enter 4 0% of your capitai gain distributions on arm 1040. line 14. Part If you received more than $400 of interest or dividends. OR if you had a foreign account or were a Foreign grantor of. or a transferor to. a foreign trust. you must answer both questions In Part Yes no g??ounts 10 At any time during the tax year. did you have an interest in or a signature or other authority over a financial Foreign account in a foreign country (such as a bank account. securities account. or other financial account)? (See Trust; page 23 of the Instructions for exceptions and filing requirements for Form TD 9022.1.) . ?guo If "Yes." enter the name of the foreign country . . tions on 11 Were you the grantor of. or transferor to. a foreign trust which existed during the current tax year. whether or Ego 23.) not you have any beneficial interest in it? If "Yes." you may have to file Forms 3520. 3520A. or 926. For Paperwork Reduction Act Notice. see Form 1040 Instructions. Schedule (Form 1040)198t' Form 10400935) . Page 2 33 Amount from line 32 (adjusted gross income0?77 - Tax 34: If you itemize. attach ScheduleMForm 1040) and enter the amount from ScheduleA. line 262.6 compu' Caution: If you have unearned income and can be claimed as a dependent on your parents' {atIOll return. see page 13 at instructions and check here . Also see page 13 it you are married filing a separate return and your spouse itemizes deductions. or you are a dual-status alien. (see It you do not itemize but you made charitable contributions. enter Instructions your cash contributions here. (It you gave $3.000 or more to any 0" 9333133 one organization.seepage 14Enter your noncash contributions (you mammal: Form EZSJEIMSSWSubtract line 34a or line 34d. whichever applies.frorn line Multiply $1.080 by the total number of exemptions claimed on line 6f (see page 14Taxable income. Subtract line 36 from line 35. Enter the result (but not less than zeroEnter tax here. Check it from DTax Table. Tax Rate Schedule X9. or Z. or ScheduleG 38 3 2' 2' 5] 39 Additional taxes (see page 14 of Instructions). Enter here and check if from Form 4970. Form4972.or Form5544 . . . . . . . . . . . . . . . . . . . . 39 4o AddiinesBBandBQ.Enterthetotal32.299 3! 41 Credit for child and dependent care expenses (attach Form 2441) 41 cred'ts 42 Credit for the elderly or for the permanently and totally disabled (See . . . . . . . . . . . . . . . 42 43 Partial credit for politicalcontributions for which you have receipts Subtractline44 from line40. Entertheresult(but not lessthanzeroForeign tax credit (attach Form 1116Form3800. Form 3458. El Form 5884. Form 6478.or DForm 6765 47 h?i 48 Add line546 and 47. Enter the total . . . . . . . . . . . . . . . . . . . . . 43 49 Subtract line 48 from line 45. Enter the result (but not less than zeroOther 50 Sell-employment tax (attach Schedule SETaxes 51 Alternative minimum tax (attach Form 6251Tax from recapture of investment credit (attach Form 4255(Including 53 Social securitytax on tip income not reported toemployer (attach Form 4137Advance EIC 54 Tax on an IRA (attach Form 5329Pavmenls) 55 Add lines 49 through 54. This is your total tax . . . . . . . . . . . . . . . . 55 32 2. f} 56 Federal income tax withheld . . . . . . . . . . . . . 55 '3 2.78.3 7 Payments 57 1986 estimated tax payments and amount applied from 1985 return 57 Anach Forms 58 Earned income credit (see page 16we. was. 59 Amount paid with Form 4863 . . . . . . . . . . . . g??tzp 60 Excess social security tax and RRTA tax withheld (two or more 61 Credit for Federal tax on gasoline and special fuels (attach Farm 4135) 61 62 Regulated investment company credit (attach Form 2439) . . . 52 63 Add lines 56 through 62. These are your total payment5'33 64 If line 63 is Iargerthanline 55. enter amount_OVERPAlD . . . . . . . . . . . . 64 2 qt; @0 efund 0' 65 Amountofline64tobeREi-?UNDED amount line 55 is larger than line 63. enter AMOUNT YOU OWE. Attach check or money order for full amount payable to "Internal Revenue Service." Write your social security number. daytime phone number. and"1986 Form 1040"Check 5 it Form isattached.Seepage 17. Penal-tr:- so I Under penalties of perjury. I declare that I have examined this return and accompanying schedules and statementsknowledge and belief. they are true. correct. and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. ease Your signature . Date Your occupation Sign . Here . . . . . . . . Spouse (ll Joint return. BOTH must sign) Date Spouse occupation Preparers Date Preparer's social security no. Pald - signature Che? 'f Preparers sell-employed I 3 Firm's name (or El. No 3 USE Only yours. it sell-employed) and address ZIP code SCHEDULES A813 (Form 1040) Schedule A?Itemlzed Deductlons OMB No. 15450134 (Schedule 8 is on back) 8 6 De I Attach to Form 1040. See Instructions for Schedules A and 8 (Form 1040). mfg?gn?o. 07 Nan-rec.) as shown on Form 1040 Art/2) MAW V. 6:45:57 Your social security number 2137-31 Hedical and 1 Prescription medicines and drugs; and insulin . . . 1 I 7? ?0 Denial Expenses 2 a Doctors. dentists. nurses. hospitals. insurance premiums (on not include you paid for medical and dental care. etc. 2a 9' I expenses Transportation and lodging . . . . . . . . . . . 2b rEimhumd or Other (list?include hearing aids. dentures. eyeglaSSes. etc.) paid by others.) (See 575' 3 Add lines 1 through 2c. and enter the total here . . 3 3 2 7 9?5. page 19.) 4 Multiply the amount on Form 1040. line 33. by 5% (.05) . 4 5 Subtractline 4 from line 3. It zero or less. enter -0-. Total medical and dental . 5 1 Tans You 6 State and local incometaxes . 6 92 757 57 paid 7 Realestatetaxes271:? 0/ 8 a General sales tax (see sales tax tables in instruction booklet) 83 7? 3 00 $39: General sales tax on motor vehicles . . . . . . . 8b 6 5'5, 3 3 9 Other taxes (list?include personal property taxes) page20Add the amounts on lines 6 through 9. Enter the total here. Total taxes . . 10 l? 2 2_ 11 a Home mortgage interest paid to financial institutions (report 311.?? You deductible points on line 13Home mortgage interest you paid to individuals (show that (see person?s name and address) . InstrucPISS: 33.) 12 Total credit card and charge account interest you paid . 12 5. 5?6 3:3 13 Other interest you paid (list payee?s name and amount) . . . . . ?107. .6. 05M ate/1.7x. 124361223]. (14./Add the amounts on lines 11a through_13. Enter the total here. Total interest . 14 6 0 contribu?ons 15 a Cash contributions. (if you gave $3.000 or more to any one You Made organization. report those contributions on line 15bCash contributions totaling $3.000 or more to any one (599 organization. (Show to whom you gave and how much you Instruc- tiOns on Saw-'page 21.) 15b 16 Other than cash. (You must attach Form 8283 if over 15 17 Carryover from prior year . . . . . . . . . . . . . 17 18 Add the amounts on lines 15a through 17. Enterthe total here. Total contributions. 18 2.7-4 335113?! a?d 19 Total casualty or theft oss(es). (You must attach Form 4684 or similar statement.) The" [05595 (See page 21 of InstructionsMiscellaneous 20 Union and professional dues . 20 3?7] 0 Deduction; 21 Tax return preparation feOther and amount) See . . jg 51-: ?1.211.444 . 1:tionson - . . . - - - . . . "15.9. page 22') 22 5? (9 23 Add the amounts on lines 20through 22. Enter the total here. Total miscellaneous. 23 5?50 70 Summary of - Itemized 24 Add the amounts on lines 5. 10. 14. 18. 19. and 23. Enter your answer here. 24 2O 5' 3 Deductions Filing Status box 2 or 5. enter $3.670 (See 25 If you checked Form 1040 {Filing Status box 1 or 4. enter $2.480} 25 3 7 0 Filing Status box 3. enter $1.835 W39 220 26 Subtract line 25 from line 24. Enter your answer here and on Form 1040. line 34a. (If line 25 is more than line 24. see the instructions for line 26 on page 22.) . 26 I SCHEDULE (Form 1040) Department of the Treasury Inten-ial Revenue Service (2) 5 Attach to Form 1040. Capital Gains and Losses and Reconciliation of Forms 1099-3 See Instructions for Schedule 0 (Form 1040). For Paperwork Reduction Act Notice. see Form 1040 instructions. OMB No. 1545-0074 1986 Attachment Sequence No. 12 Nam?s) as shown on Form 1.040 Your soclal security number WILL W: K. I97: 2222,7134 1 Report here. the total sales of stocks. bonds, etc.. reported for 1986 by your broker to you on Form(s) 1099-6 or an equivalent substitute statement(Short-term Capital Gains and Losses?Assets Held Six Months or Less If this amount differs from the total of lines 2b and 9b. column attach a statement explaining the difference. See the instructions for line 1. Schedule 0 (Form 1040) for examples. we acquired 03" ?9.53% 9'1? (599 g?igw Ii preferred of Co.) mo" ma" 53" In?md'om?) instructions) subtract from subtract from 2a Form 1099-9 Transactions (Sales of Stocks. Bonds. etc): 2b Total (add column . . . . . . . . 2c OtherTransactionsz Short-term gain from sale or exchange of a principal residence from Form 2119. lines 6 or 12 Short-term gain from installment sales irorn Form 6252, lines 22 or 30 Net short-term gain or (loss) from partnerships. corporations. and fiduciaries . 3 4 5 Short-term capital loss carryover from years beginning after 1969 . . . . . Add all of the transactions on lines 2a anch and lines 3 through 6 in columns and . . . 7 Net short-term gain or (loss). combine columns and of line Lo'n -term Capital Gains and Losses?Assets Held More Than Six Months 93' Form 1099-3 Transactions (Sales of Stocks. Bonds. etc.): 9b Total (add column . . . . . . . . 9c Other Transactions: 5 10 Long-term gain from sale or exchange oi a principal residence from Form 2119. lines Long-term gain from installment sales from Form 6252. lines Net long-term gain or (loss) from partnerships. corporations. and fiduciaries 1'2 13 Capital gain distributions . . . . . . . . . . . . . . . . . . . 13 14 Enter gain from Form 4797. lines Long-term capital loss carryover from years beginning after 1969 . . . . . . 15 16 Add all of the transactions on lines 9a and 9c and lines 10 through 15 in columns and 15 17 Net long-term gain or (loss). combine columns and of line Schedule 0 (Form 1040) 198! Schedule 0 (Form 1040) 1986 Attachment Sequence No. 1 2 Pagez Note: If you have capital loss carryovers from years beginning before 1 970. do not complete Parts ill or See Form 4 798 instead. Name(s} as shown on Form 1040 (Do not enter name and secial security number it shown on other side.) Summary of Parts 1 and It Your social security number 18 Combine lines Band 17. and enter the net gain or (loss) here . . . . . . . . . . . . . . 18 7'0 7 Note: if line 18 is a loss. skip lines 19 through 21 and complete lines 22 and 23. It line 18 is a gain. complete lines 19 through 21 and skip lines 22 and 23. 19 If line 18 shows a gain. enter the smaller of line 17 or line 18. Enter zero if there I is a loss or no entry on line 9?23?? lf line 20 is more than zero. you may be liable for the alternative minimum tax. See Form 6251. 21 Subtract line 20 from line 18. Enter here and on Form 1040. line line 18 shows a loss. enter one of the following amounts: a If line 8 is zero or a net gain. enter 5096 of line 18: it line 17 is zero or a net gain. enter line 18; or If line 8 and line 17 are net losses. enter amount on line 8 added to 50% of the amount on line 17 . 22 23 Enter here and as a loss on Form 1040. line 13. the smallest of: a The amount on line 22; $3.000 ($1.500 if married and filing a separate return); 0 Taxable income. as adjusted (see instructionsComputation of Post-1969 Capital Loss Carryovers From 1986 to 1987 (Complete this part if the loss on line 22 is more than the loss On line 23) 24 Enter loss shown on line 8: if none. enter zero and skip lines 25 through 28. then go to line 29 . 24 25 Enter gain shown on line 17. If that line is blank or shows a loss. enter zero . 25 26 Subtractline25fromline24EntersmallerofIine23orline26 . . . . . . . . . . . . . . . . . 27 28 Subtract line 27 from line 26. This is your short-term capital loss carryover from 1986 to 1987 23 29 Subtract line 27 from line 23. (Note: If you skipped lines 25 through 28. enter amount from line 23.) 29 30 Enter loss from line 17: if none. enter zero and skip lines 31 through 34 . 30 31 Enter gain shown on line 8. If that line is blank or shows a loss. enter zero 31 32 Subtract line 31 from line 30. . . . 32 33 Multiply amount on line Subtract line 33 from line 32. This is your long-term capital loss carryover from 1986 to 1987. 34 Complete This Part Only if You Elect Out of the Installment Method and Report a Note or Other Obligation at Less Than Full Face Value Check here if you elect out of the installment method . . . . . . . . . . . . . . . . . . . . El Enter the face amount of the note or other obligation. . Enter the percentage of valuation of the note or other obligation. Reconciliation of Forms 1099-8 For Bartering Transactions Complete this part if you received One or more Form(s) 1099-8 or an equivalent substitute statement(s) reporting bartering income. Enter the amount on the line that indicates the form statement or schedule you used to report the bartering income. 35 Form 1040. line 22Schedule (Form 1040Schedule (Form 1040) . . 37 33 Schedule (Form 1040Other (identify) (it not taxable. indicate reason?attach additional sheets if necessaryTotal (add lines 35 through 40) . 41 Note: The amount on line 41 shouldl the same as the total bartering on all Forms or-equivaleht statements received. 1 pr, . .194 SCHEDULE (Form 1040) Department of the Treasury internal Revenue Semce (21 Supplemental Income Schedule (From rents and royalties. partnerships. estates. trusts. etc.) Attach to Form 1040. Form 1041. or Form10418. See Instructions for Schedule (Form 1040). Attachment OMB No. 1545-0074 1986 Sequence No. 13 Name(s) as shown on Form 1040 ILLMM f. Rental and Royalty Income o'r (Loss) In the space provided below. show the kind and location of each rental AMD 1/ Gamer Your social security number 2122 9?36 2 For each property listed. did you or a member of your family use for personal purposes any of the properties for more than the greater of 14 days or 10% of the total days rented at fair rental value during the tax year? For Paperwork Reduction Act Notice. see Form 1040 Instructions. property. Yes No Property A .. Property Property Rental and Royalty Income A (Add B. and C) 33 Rents received 5.573 3 Royalties received . Rental and Royalty Expenses 4 Advertising. . 4 5 Auto and travel 5 6 Cleaning and maintenance 6 7 Commissions . 7 8 insurance . . . . . . 8 9 Legal and other professional fees 9 10 Mortgage interest paid to financial institutions (see Instructions) . 1? 10 11 Other interest. 11 12 Repairs. . . 12 13 Supplies . . . . . . . . . 13 14 Taxes (Do not include windfall profit tax here. See Part line 34.) 14 6 9 5? 15 Utilities. . 15 16 Wages and salaries . . . . 15 17 0ther(list) A .- 18 Total expenses other than depreciation and depletion. Add lines4 through 17 13 2?6 [y 13 19 Depreciation expense (see Part Instructions). or depletion (see Publication 535) . 19 19 20 Total. Add lines Income or (loss) from rental or royalty properties. Subtract line 20 from line 3a (rents) or 3b (royalties) 21 2 30 36 22 Add pr0perties with profits on line 21. and enter the total profits here. 22 25,0 - 23 Add properties with losses on line 21. and enter the total (losses) here 23 24 Combine amounts on lines 22 and 23. and enter the net pro?t or (loss) here 24 230 5'6 25 Net farm rental profit or (loss) from Form 4835. line Total rental or royalty income or (loss). Combine amounts on lines 24 and 25. and enter the total here. if Parts II and on page 2 do not apply to you. enter the amount from line 26 on Form 1040. line 18. Otherwise. include the amount from line 26 in line 36 on page 2 of Schedule 26 235 0" Schedule (Form 1040) 1986 1 Schedule (Form 1040) 1986 Attachment Sequence No. 13 Page 2 Names) as shown on Form 1040. (Do not enter name and sacral scounty number If shown on other side.) Your social seem-in number Income or (Loss) from Partnerships. Corporations. Estates. or Trusts If you report a loss below. and have amounts invested in that activity for which you are not at risk. you may have to file Form 6198. See Instructions. Partnerships and Corporations Enter (us) Check If (I) Netloss . an Employer ?ame 392211,? ?9 identification number (mg: Nahum? Awe?$779617; rib/55? war 84 Codes: for partnership: 5 for Corporation 27 Add amounts in columns and (I) and enter the total(s) here . . . . . . . . 27 I 59' 005 28 Combineamounts in columns and line 27.and enterthe net income or (loss) here . . . . . . 23 5L 0?7) 29 Deduction for section 179 property (from Form 1065. Schedule K-l. and Form 11203. Schedule (See Instructions forlimitationsTotal partnership and corporation income or (loss). Combine amounts on lines 28 and 29. Enter the total hereandincludeinIine36below . . . . . . . . . . . . . . . . . . . . . . . . 30 Estates and Trusts 7 Employer (9) Na" 'm . Name Mammalian number (I) Net Income 31 Add amounts in columns and and enter the total(s) here . . . . . . . . 31 32 Total estate and trust income or (loss). Combine amounts in columns and (0. line 31. Enter the total hereandincludeinIine36below . . . . . . . . . . . . . . . . . . . . . . . . 32 Windfall Profit Tax Summary 33 Windfall profittax creditor refund received in 1986 (see InstructionsWindfall pro?ttaxwithheld in 1986 (see InstructionsCombineamounts on lines 33 and 34. Enterthe total here and include in line 36 belowSummary 36 TOTAL income or (loss). Combine lines 26. 30. 32. and 35. Enter total here and on Form 1040. line 18 36 3?6 3? Farmers and fishermen: Enter your share of GROSS FARMING AND FISHING INCOME applicable to Partsland II (see InstructionsOptional Depreciation Worksheet?You may use this worksheet to figure depreciation only on property placed in senrice before 1981. If you placed any property in service after 1980. you must use Form 4562 for all property. Date Cost or Depreciation . - allowed or allowable acquired otherbasis in pm" years (0 Life or rate (0 Depreciation for this year (I) Description of property Depreciation method A Total (Pro Total Property Total C) 0 . (.0 Schedule (Form 1040) Department of the Treasu ry Deduction for a Married Couple When Both Work For Paperwork Reduction Act Notice. see Form 1040 Instructions. OMB No. 11-986 Internal Revenue Service 0* Attach to Form 1040. 20 Names as shown on Form 1040 Your social ?communion WI LLMM My) MARY 22; 27?36 Step 1 Figure your earned Income You (13) Your spouse 1 Wages. salaries. tips, etc.. from Form 1040. line 7. (Do not include pensions or annuities reported on Form 1040. line 16 or - . 905373? 1 3/5-721 2 Net profit or (loss) from self-employment (from Schedules and Form 1040). Schedule K-l (Form 1065). and any other earned 7Yy202 3 Add lines 1 and 2. This is your total earned income. . . . 3 9?33 5'7" 3 3/ S72 637 Step 2 Figure your qualified earned income 4 Add amounts entered on Form 1040, lines 25. 26. 27. and any repayment of supplemental unemployment benefits (sub-pay) included on line 31. Enter the total (see instructions belowSubtract line 4 from line 3. This is your qualified earned income. If the amount in column or is zero (-0-) or less, stop here. Youmaynottakethisdeduction . . . . . . . . 5 5 )1 5 Step 3 Figure your deduction 6 Compare the amounts in columns and of line 5 above. Enter the smaller amount here. (Enter either amount if 5(a) and 5(b) are the same.) Do not enter more than $30,000 5 2 7 Percentage used to figure the deduction . . . . . . . . . . . . 7 3 8 Multiply the amount on line 6 by the percentage on line 7. This is the amount of your deduc- tion. Enter the answer here and on Form 1040, line .79 2,6 Instructions Complete this schedule and attach it to your Form 1040 if you take the deduction for a married couple when both work. You may take the deduction if both you and your spouse: 0 work and have qualified earned income. and 0 file a joint return. and do not file Form 2555 to exclude income or to exclude or deduct certain housing costs, and 0 do not file Form 4563 to exclude income. There are three steps to follow in figuring the deduction on Schedule W. Step 1 (lines 1. 2. and earned income separately for yourself and your spouse. Earned income.?This is generally income you receive for services you provide. It includes wages. salaries. tips. commissions. sub-pay, etc. (from Form 1040, line 7). It also includes income earned from self-employment (from Schedules and of Form 1040 and Schedule K-l of Form 1065). and net earnings and gains (other than capital gains) from the disposition, transfer. or licensing of property that you created. Earned income does not include interest, dividends, social security benefits. IRA distributions. unemployment compensation. deferred compensation, or nontaxable income. It also does not include any amount your spouse paid you. Caution: Do not consider community property Ia ws in ?guring your earned income. Step 2 (lines 4 and qualified earned income separately for yourself and your spouse by subtracting certain adjustments from earned income. Qualified earned income.?This is the amount on which the deduction is based. Figure it by subtracting the total of certain adjustments from earned income. These adjustments (and the related lines on Form 1040) are: 0 Employee business expenses (from line 25). - IRA deduction (from line 26). Keogh retirement plan and self- SEP deduction (from line 0 Repayment of sub-pay included in the total on line 31. See the instructions on repayment of sub-pay on page 12 of the Form 1040 Instructions. Enter the total of any adjustments that apply to your or your spouse's earned income in the appropriate column of line 4. Step 3 (lines 6. 7. and the deduction based on the smaller of: the qualified earned income entered in column or of line 5. whichever is less. OR 0 $30,000. Example?You earned a salary of $20.000 and had $3,000 of employee business expenses (Form 1040. line 25). Your spouse earned $17,000 and had an deduction of $1,000 (Form 1040, line 26). Your qualified earned income is $17,000 ($20,000 minus $3.000) and your spouse's is $16,000 ($17,000 minus $1.000). Because your spouse's qualified earned income is less than yours. the deduction is figured on your spouse's income. Therefore, the deduction is $1,600 ($16,000 .10). Schedule (Form 1040) 198i AWACH CHECK OR MONEY ORDER HERE ATTACH COPY ol' W-2 FORMS HERE 1986 MISSOURI Individual Income Tax Return 0r ?scal yw'boglnning 1986mm 19 AMENDED RETURNS FEDERAL PROGRAMD FEDERAL MATCH [j mm $m5auus-umum mama-now WILLIM I. AM MARY 69413957 21 {2234 JD- En 3 w'nwumw i [1263 Dmve 578: ?56 13333 I cny.mwpnudh.5un.w29m m?fsfwo'm cw. . la M??mhd'hsmmam . . . . . . . . . . . . . . . . ?31.203 68? I Wsm- Name . . [a Nam HI. 4 SGdemawea 5 ?new u) .. 0 Yuma?m B?ndlj hrh?mnu?on .. Spouse?[1 escrqu BfindD ONLY .. Anna at 1and2d Federalan1 a 10 Total Missouri adjusted gross income I I 1 95'72'Ijn'5y10w 25-0 100 11 10H and 10W!)wa .. 11H 7 y. 3 555555111w 20v 7?2 as35533353553523533335: 2 12 Missouri Remind Doduc?ons from Form 40. schedule 2. line 12m. or 1% Missouri Standard Deductlons based on the ?ling status box checked above. I (box1or4:enlar$2480) (boxzors:emer3367o) (boxaAoraBzanter51835)} 12 2/ 777.3} 2 13 24b:or1040.lino49lesslina 5832.1 [6 131Exemption and . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 15 2 540695791 If/ . H-Huuhand W?Wlh .. 17H 51/ 76 17w l33r5? 18H 2. '57 18W j?zb 'J?zxac 3 $2214: 19 Schedule on) 1 . . . . 19H 19W 190 2-0 mumn percentage (Attach Schedule NRIand . . . . . H) 20H 95:33228 ..L. mmw-zm 4? Mom-Ilium 220 ..)220 23 .. z; 39?5?? if" 24 BALANCE DUE .. .) JEFFERSONCITT.IOM1W 24 L: 25 Anglo?fogrgnuu . 101986 Estimated Tax . . . . . . . . . . ">263 - Fund 260 2%?73: FORM 30?Underpaymem of Estimated Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. mumtmm wouan Yum - 00h I Mum-(me 2 summer: 5 runs. ADDRESS 219 c1102 0 (ZEN-MW ecc n. gch. 5 ?aNommoa ST. LCLIS FL 6316:: urn-- m-nasn 12 EMPLOYEES rum: 1511151. mama usn rnav GAFFEY ZPL I, swam ?Imam-s sme 1.11 nuussn samuran'sm. nunasn ?movers soc sac NUMBER 555416-5383 4312:. ascenssn mama 1.3m . mam Ramayagi?hwm ram 5 "a 1g? oecussn Fi?: LEGAL REP 51: EMF. suarom Egg-?fig? WID moms soc. sec. NUMBER 9 mam means WITHHELD mantra-s 511151.11. NUMBER 9 rear w. mcoma rm: mama CC 115 61278 6 110966.52 OCIAL SECURITY WAGES IO WAGES TIPS OTHER COMPENSATION 99356.52 259.20 1640111 18:. EXCESS enema LIFE Form 91-2 Wage and Tax Statement 1987 I 15.. excess 55111119 Mr: I ?COpy for emptoyee's records. . pom, w.2 Wage and Tax Statement 1957 Thus Information us being furnished to the Internal Revenue Semce. Cepy 2 To be tited with emptoyee's City or Local 11-. income tax return. $5.11? rate Induces 115510: hcsaltal Insurance Drums and 5mm retirement. must ETC names a ALLOCMED 1195 3:33:33. ?1 Form W-2. Department at the Treasury - INTERNAL REVENUE SERVICE Insurance roam SEcumn 1r 55mm ms 1 mac; an: airman} Iu nae; 1.95. oinea dquuIIS?m ALLMIEB 1an JATE menu: 21: mm 1: sum: srcuam wt 1111mm 13 50cm SEcunitr 11 500.11 seenam ms 29701.38 37,781.54 31'ka WAGES. TIPS ETC 2: TIPS ETC 1? STATE INCOME 18 SMTE WAGES. TIPS. ETC 19 OF SUITE 11669.37 339681.211 DF 22 NAME OF LGSALITY 20 LOCAL INEUME TM 21 LOCAL WAEES. TIPS ETC. 2 NALEE OF 2 EMPLOYEES NAME. MIDFIESS mo 2:91:00: 0 PCASANTC CCFFAAY 5 ecc A, gch. vnomwm 51. PC 6316: MTROL HUIJBEFI 12 NMAE (FIRST, MIDDLE. LASTI urLorans m. away: 4 amour: 5 5m: 2 1 comm. RUBBER 3 I 11 NUMBER ?marge-s soc. sec. NUMBER 197-22-2736 .twm' DECEASED mam a $12 seams; urn-13m VOID suim?v {Exam LEGAL REP 942 EMPI SUBTOTAL movies 501: sec ?wars 9 FEDERAL INCOME WITHHELD I EMPLOYERS sun In nuuaen arms In INCOME m: CC 115 (31278 356392.67 511cm secunnr mass 10 mass. TIPS omen camrirrsn ION 59567093 1mm: 15; EXCESS snour LIFE Form Wage and Tax Statement 1987 I :91: 16a. anour use Copy for employee?s records. [tom ?1.2 wage and swarm,? 1937 This information is being furnished to the Internal Revenue Service. Copy 2 To be filed with employee?s City or LocaI Social Income tax return. rrtlirues I In! hoaprtal :uuranu brnetlts and 5 7'1. tor tellrernml. 51c "warn ms 3113313:- and Form w-z. Department of the Treasury - INTERNAL REVENUE SERVICE I?lurance SOCIAL SECURITY TA: WITHHELD I4 SOCIAL SEEURITY TIPS EIC Termini WAGES. ?Pb. wMI-?E?hnim 6 ALLMTECI TIPS 211 LOCAL mqu 11 50cm szcunm w: warm-raw 13 50cm srcunmv mass 11 sacm secururr ms 30131.70 439300.0C sure mars. 1111:. ETC. 21 mm mars. ETC 17 mm INCOME 111 sure mass. ms. no. 19 mm: or sure 3.441.:9 124.311.11 NAME OF 51m 22 NAME or LOCALITY an LBCAL means In 21 Low WAGES. TIPS. 21c. 22 um: or LOCALITY 1 0 4 0 Department at the Treasury?Internal Revenue Service 9 8 7 U.S. Individual Income Tax Return Ira) Forth? .. .. .. And- . 19 . OMB No. 1545-0074 Your socilal security number - F- Ln 147-22-2rsc 598-410-8383 soctions.) Spouse's social security number a: ?69 . :aseprintor 'r 6314For Privacy Act and Paperwork Re- - duclion Act Notice. see Instructions. Do you want $1 to go to this fund36110" campaign If 'oint return. does your spouse want $1 mo to this fund?. Yes No reduce yourrel?und. 1 Single hug Status 2 Married ?ling joint return (even it only one had income) 1 ck or? 3 Married tiling separate return. Enter spouse's social security no. above and lull name here. 1: b? 4 Head of household (with qualifying person). (See page 7 of Instructions.) lithe qualifying person is your child but not your dependent. enter child's name here. 5 Qualifying widow(er) with dependent child (year spouse died 5 19 (See page 7 of Instructions.) Caution: If you can be claimed as a dependent on another person's tax return (such as your parents' return). or has t' do not check box 6a. But be sure to check the box on line 32b on page 2. checked on 6: temp Ind 5b ., ;ee 63 Yourself 6b Spouse ND o?ch?dm structions Dependents (aches: . (Strudelth - . (3) il age 5 or am. dependent . . . . on Be who tried 0 Page 7.) (I) (?rst initial. and [m um) ?il?felds? ?1.1mm? number (0 Relationship lived E: home mm you Dr Ho. at children on Basilio didn't Inre with you due 0 to divorce or separation more than 7 I ependents. see 5 .o.o paren istructions on I?m? 0? age 7' No. at other de ndents . . lis ed on 6c If your child didn't live with you but is claimed as your dependent under a pie-1985 agreement. check here . .D- Md . . . entered in 2 Total number of exemptions claimed (also complete line 35above 7 Wages. salaries. tips. etc. (attach Form(s) WuIncome 8 Taxable interest income (also attach Schedule if over $400(I, 319359 attach 9 Tax-exempt interest income (see page 10). include on line 8 I 9 I I ?gsg?ifw 26 10 Dividend income (also attach Schedule if over $4003nd w.2p ?ere. 11 Taxable refunds of state and local income taxes. if any. from worksheet on page 11 of Instructions . . 11 2 73 fyoudonothave 12 AlimonyreceivedBusiness income or (loss) (attach Schedule CCapital gain or (loss) (attach Schedule Other gains or (losses) (attach Form 479716a Pensions. IRA distributions. annuities. and rollovers. Total received I 153 I Taxable amount (see page 11Rents. royalties. partnerships. estates. trusts. etc. (attach Schedule Farm income or (loss) (attach Schedule Unemployment compensation (insurance) (see page 11Please 20. Social security benefits (see page 12Efgcohngceck Taxable amount. if any. from the worksheet on page 20b order here. 21 Other income (list type and amount?see page 12) 21 22 Add the amounts shown in the far right column for lines 7. 8. and 10-21. This is yourtotal income Reimbursed employee business expenses from Form 2106 . . 23 7 Adjustments 24: Your IRA deduction. from applicable worksheet on page 13 or 14 24a to Income 1: Spouse's IRA deduction, from applicable worksheet on page Sell-employed health insurance deduction. from worksheet on page 14 . 25 is 26 Keogh retirement plan and sell-employed SEP deduction . . . 25 h? (596 27 Penalty on early withdrawal of savings . . . . . . . . . 27 .. Instructions page 12') imony pal ?(recipien as name . I I and social security no. 5 28 1 29 Add lines 23 through 28. These are your total adiustments . . . . . 29 I 0 Adjusted 30 iugtract line 29 from line 22. This is your ?ndings?! gross Income. If this line is less than 1 .432 and a child lived with on. see am nCOme Credit" line 56 on 18 of - Fun-9 .. roar- Imam van! can name n! "In hernia-flanges: 30 2 2' 0 'm 1040 (1987) 31 Amount from line 30 (adjusted gross income32a Check if: You were 65 or over Blind; CI Spouse was 65 or over Blind. Add the number of boxes checked and enter the total here . 323 111011 It you can be claimed as a dependent on another person's return. check here . 32!: If you are married filing a parate return and your spouse itemizes deductions. or you are a dual-status alien. see page 15 and check here . 32c 33a Itemized deductions. See page 15 to see it you should itemize. If you don't itemize. enter zero. If you do itemize. attach Schedule A. enter the amount from Schedule A. line 26. AND skip line 33b . 333 I 2? 1 aution: Standard deduction. Read Caution to left. If it applies. see page 16 for the amount to enter. YOU If Caution doesn't Single or Head of household. enter $2.540 33b 19??an apply and your filing Married filing jointly or Qualifying widow(er). enter $3.760 - 3* 031"?? status from page 1 is: Married'filing separately. enter $1.880 3 5L ng'yo'uor 34 Subtract line 33a or 33b. whichever applies. from line 31. Enter the result here . . . 34 I 7? on'i 35 Multiply $1.900 by the total number of exemptions claimed on line Be or see chart on page 322%; is: 36 Taxable income. Subtract line 35 from line 34. Enter the result (but not less than zero) . 35 ,3 6 3 ?18 amount Caution: If under age 14 and y0u have more than $1.000 of investment income. check here DD 3 9113330" and see page 16 to see if you have to use Form 8615 to figure your tax. A ne . 37 Enter tax. Check if from Table. Tax Rate Schedules. Schedule D. or Form 8615 37 F9 33 Additional taxes (see page 16). Check if from El Form 4970 or Cl Form 4972 . . 38 39 Addlines373nd38.EnterthetotalCredit for child and dependent care expenses (attach Form 2441) 40 Jams 41 Credit for the elderly or for the permanently and totally disabled gee . . . . . . . . . . . . . . . 41 42 Add lines 40 and 41. Enter the total . . . . . . . . . 42 0 on page 17.) 43 Subtract line 42 from line 39. Enter the result (but not less than zeroForeign tax credit (attach Form 1116General business credit. Check if from Form 3300. Form 3468. El Form 5884. El Form we. El Form 5155. or Form 8536 . . 45 46 Add lines 44 and 45. Enter the total . . . . . . . . . . . . . . . . . . . . . 45 47 Subtract line 46 from line 43. Enter the result (but not less than zeroOther 48 Sell-employment tax (attach Schedule SE) . 48 Taxes 49 Alternative minimum tax (attach Form 6251) 49 . 50 Tax from recapture of investment credit (attach Form 4255Social security tax on tip income not reported to employer (attach Form 4137) . 51 Paymentsquali?ed retirement plan (attach Farm .5329) . . . 52 53 Add lines 47 through 52. This is your total tax . . . . . . . 53 2 2 - 54 Federal income tax withheld (including tax shown on Form(s) 1099) 54 0 9 5 5? Payments 55 1987 estimated tax payments and amount applied from 1986 return 55 Attach Forms 56 Earned income credit (see page 18w.2_ wee. 57 Amount paid with Form 4868 (extension request3:21:12? 58 Excess social security tax and RRTA tax withheld (see page 19) 53 I 59 Credit lor Federal tax on gasoline and special fuels (attach Form 4136) 59 60 Regulated investment company credit (attach Form 2439) . . . 60 61 Add lines 54 through 50. These are your total payments .P 51 5" 0 62 ll line 61 is larger than line 53. enter amount OVERPAID . . 5'2 Refund or 63 Amount of line 62 to be nerunoco TO YOUAmount 64 Amount of line 62 to be applied to your 1988 estimated tax . line 53 is larger than line 61. enter AMOUNT YOU OWE. Attach check or money order lor full amount payable to "Internal Revenue Service." Write your social security number. daytime phone 7 3 I 0 0 number.and"1987Form1040"onitCheck it Form isattached. See page 20. Penalty: 8 i Under penalties of perjury. I declare that have examined this return and accompanying schedules and statements. and to the best at my knowledge and Please belief. they are true. correct. and complete. Declaration ol preparer (other than taxpayer) :5 based on all information of which preparer has any knowledge. Your signature Dale Youroccupetion I, re A: :1 lVar/77 (ff/Mm 06/57 ouse's signature (f 10111! Worn. 5536) Date spouse's occupation 7? it? .- My}, q/st/JES' . . - ?1 Date Preparer's social security no .rrizi: . Frapare?us Finn's name [or use only yours it sell-employed) ZIP code -CHEDULES Schedule A?ltemized Deductions 1545-0074 In 1040) (Schedule is on back) 1ment oi the Treasury Attachment Ema, Revenue smite (2) Attach to Form 1040. See Instructions for Schedules A and (Form 1040). sequence "a 07 ame(s) as shown on Form 104 lLLM/vlok. V2 - W'?and 1a Prescription medicines and drugs. insulin. doctors. dentists. 'Enta menses nurses. hospitals. insurance premiums you paid for medical and no notinclude dental care. etcmenses Transportation and- lodging . . . . . . . . . . . . 1b Bimhl?'SEd or Other (list?include hearing aids, dentures. eyeglasses. etc.) aid by othersAdd lines la through 1c. and enter the total here . . . . . 2 I 3 amount on Form 1040. line 31. by 7.5% (.075) . 3 [/11 7' I 4 Subtract line 3 from line 2. If zero or less. enter -0-. Total medical and dental . . 4 I yes Note: Sales taxes are no longer deductible. y/ 5 State and local income taxes . 5 l6: See 6 Real estatetaxes . . . . . . . . . . . . . . 6 25-3 57 57 7 Other taxes (list?include personal property taxes) a ?ancee. [202.4612 lost (6. if. Eases? 7 3 3 I 8 Add the amounts on lines 5 through 7. Enter the total here. Total taxes . a $37 2 nteresl You Note: if you borrowed any new amounts against your home ?aid after 8/ 16/86 and at any time in 1987 the total of all your mortgage debts was more than what you paid for your home 599 . plus improvements. attach Form 8598 and check here . El astructlons . . . . . page 22.) 9a Deductible home mortgage interest you paid to fmancral 6 3 institutions (report deductible pornts on line 10) . i 0 Deductible home mortgage interest you paid to individuals (show that person's name and address) . . . 9b 10 Deductible points . . . . . 10 11 Deductible investment interest . . . . . . . . . 11 12a Personal interest you paid (see page 22) . .llzal I 3 i? 29 Multiply the amount on line 12a by 65% (.55). Enter the result 12b] 5?6 2 45" 13 Add the amounts on lines 93 through 11. and 12b. Enter the total here. Total interest I 13 .. . . Jontnhumns 14a Cash contributions. (If you gave $3.000 or more to any one made organization. report those contributions on line 14b.) . 4a 33 +6 7? ff?uc?ons bCash contributions totaling $3.000 or more to any one 3" page 23.) organization. (Show to whom you gave and how much you gave.) 14b 15 Other than cash. (You must attach Form 8283 if over 15 16 Carryoverfrom prioryear . . . . . . . . . . . . 16 17 Add the amounts on lines 14a through 16. Enter the total here. Total contributions h- 17 33"- 535113"! arid 18 Casualty or theft oss(es) (attach Form 4684). (See page 23 of the The? losses instructions?Wing 19 Moving expenses (attach Form 3903 or 3903F). (See page 24 Expenses ofthe InstructionsMiscellaneous 20 Unreimbursed employee business expenses (attach Form 2106) 20 7/ 21 and amount) lb .. Subject Add the amounts on lines 20 and 21. Enter the total. . 22 ?actions 23 Multiply the amount on Form 1040. line 31. by 296 (.02). Enter the :age24.) resulthere . . . . . . . . . . . . . . . . 23 24 Subtract line 23 from line 22. Enterthe result (but not less than zero) . . other 25 Miscellaneous deductions not subject to 2% limit (see page 24). (List type and Miscellaneous amount) Deductions 25 Tom "med 6 Add the amounts on lines 4. 8. 13. 17. 18. 19. 24. and 25. Enter the total here and on Daductlons 1011? line: 1'12 It. all: I 7.7 Your social security number /5?52127*3? 4 7: 7 . i In?: Schedules .MB (Form 1040) 1987 'Nlamds) as shown on Form 1040. (Do not enter name and social security number if shown on other side.) OMB No. 15450074 Page 2 Your social security it mber Schedule B?Interest and Dividend lncome_ Attachment Sequence No. 08 Part I If you received more than $400 in taxable interest Income. you must complete Part I and list ALL Interest mares! received. if you received. as a nominee. interest that actually belongs to another person. or you received or paid Income accrued interest on securities transferred betwreen interest payment dates. see page 24. (See Interest Income Amount Instructions on . pagesgand 24.) 1 Interest Income from seller-?nanced mortgages. (See Instructions and list name of 1 payer.) . . 2 Other interest income (list name of payer) h" - - Alsocommete F135 7 (Mr/mug 75/ (1260/7 0M0 - HF .- - 3.19 Note: if you received a Form - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - or - . . . Form 1099-0lD 2 from brokerage firm. . . . . enter the firm's name and the - . - - . . - - - . . - - - - - - - - - . . . - - - . - - - - . . . - . - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - total interest shown on that form515- 5-7. Part II If you received more than $400 In gross dividends and/or other distributions on stock. complete Part II. If you M-?idend received. as a nominee. dividends that actually belong to another person. see page 25. onto. Dividend Income Amount fruseguctions on 4 Dividend income (list name of payer?include on this line capital gain distributions. pages 10 and nontaxable distributions. etc.) Tl 25.) "At MS r21? -. 9938 Also complete . - - - . . . . . . . . . . . . . . . . . . Pamu- Mir. 3 2? 2?3 I, unanimouemecex .. 6e 99? e: on receivedya Form . . - . . .14.49enter the firmname and the tal d' 'd Siown'i'ni?a? P. 64% . . . -15.. .. form . . . -me . 101;wa . m. 1&6. . etc-:2 . ?41341. .. 5 Add the amounts on line 4. Enter the total here . . . . . . . . . . 5 3 0 6 Capital gain distributions. Enter here and on line 13. Schedule 6 ?to 6 7 Nontaxable distributions. (See Schedule? adjustment to basis.) 7 I F12. 8 Add the amounts on lines 6 and 7. Enter the total here . . . . . . . . . 8 f7 5? 9 Subtract line 8 from line 5. Enter the result here and on Form 1040. line you received capitat gain distribution: but do not need Schedule to report any other gains or tosses or to figure your in (see the in tip under Capitet gain distributions on page 10). enter your apitatgetn distribution: on Form 1040, tine 14. Write '080' on the dotted line to tire tett ot tine it. Part If you received more than $400 of interest or dividends. OR If you had a foreign account or were a F-reign grantor of. or a transferor to. a foreign trust. you must answer both questions in Part counts . Id 10 At any time during the tax year. did you have an interest in or a signature or other authority over a financial Foreign account in a foreign country (such as a bank account. securities account. or other financial account)? (See ?l?mt; page 25 of the Instructions for exceptions and filing requirements for Form TD 9022.1.) . If "Yes." enter the name of the foreign country . . Imfudiggs 1 Were you the grantor of. or transferor to. a foreign trust vihich existed during the current tax year. whether or 933? '3 not you have any beneficial interest in it? It may have to file Forms 3520. 3520A, or 926 . In not. Bantu-tines an! Nestle-- can Fan-n 1M0 In?ructlor?c SCh?dUl. 8 (Form SCHEDULE 0 Capital Gains and Losses 0'43"? 1545-00" "um 1040) and Reconciliation of Forms 1099-3 Attach to Form 10-40. See Instructions {or Schedule (Form 1040). Department of the Treasury Attachment nternal Revenue Service For Papenvorlr Reduction Act Notice. see Form 1040 instructions. Sequence No_ 12 Namets) as shown on Form 1040 Your social security number K, Aw GAP/ref 197Lazzsz7?36 1 Report here. the total sales of stocks. bonds. etc.. reported for 1987 by your broker to you on Form(s) 1099-8 or an equivalent substitute statement(s). If this amount differs from the total of lines 2b and 9b. column attach 3 statement explaining the difference. See the Instructions for line 1 for examples. Do not include real estate transactions reported to you on a Form 1099-8 on line Short-term Capital Gains and Losses?Assets Held Six Months or Less Description of property (In Date acquired Dam sold Sam . or other LOSS GAIN 1.100h 796 ba it the 5. ?ats tha (. (Bsrgig?ed oi maxim) fror: espich from" 23 Form 1099-3 Transactions 29/ of etc. not real estate transactions here. See the instructions for lines 23 and 9a. 2b Tota (3dd column (d . __2c Other Transactions: Short-term gain from sale or exchange of a principal residence from Form 2119. lines 8 or 14 Short-term gain from installment sales from Form 6252. lines 23 or 31 Net short-term gain or (loss) from partnerships. S'corporations. and ?duciaries Short-term capital loss carryover . . . . . . . . . . . . . . Add all of the transactions on lines 23 and 2c and lines 3 through 6 in columns and . Net short-term in or . combine columns and of line 7 . . Lon -term Ca Gains and Losses?Assets Held More Than Six Months 93 Form 1099-8 Transactions es ol etc. Do not real estate transactions here. Seethe instructions for lines 23 and 93. - 00 6 776-2 if 0 5' zt/C '7 2? 5" c0 5'00 .r/C I0 9 105 C. 9b Total add column Long-term gain from sale or exchange oi a principal residence from Form 2119. lines 8. 10. or 14 :1 Long-term gain from installment sales from Form 6252. lines 23 or 31 . 12 Net long-term gain or (loss) from partnerships. corporations. and fiduciaries 13 Capital gain distributionsEnter gain from Form 4797. line Long-term capital loss carryover . . . . . . . . . . . . . . 16 Add all of the transactions on lines 93 and 9c and lines 10 through 15 in columns and 12 0 (Form 1040) 1937 Attachment Sequence No. 1 2 Page 2 1e(s) as shown on Form 1040. (Do not enter name and social security number it shown on other side.) Your social security number Summary of Parts I and il Combine lines 8 and 17. and enter the net gain or (loss) here. If result is a gain. also enter the gain on Form1040,line14. . . . 18 {5?25'373 Note: if lines 1 7 and 18 are net gains and your taxable income is taxed over the 28% tax rate, see Part i below. You ma y'be able to reduce your tax if you qualify for the alternative tax computation. i If line 18 is a loss. enter here and as a loss on Form 1040, line 14. the smaller of: a The amount on line 18: or $3.000 ($1.500 if married filing a separate returnAlternative Tax Computation First complete Form 1040 through line 36. Use Part it b'oth lines 17 and 13 show net gains, AND: You checked filing status box: AND Form 1040, line 36 is over: You checked tiling status box: AND Form 1040. line 36 Is over: 1 $27,000 3 $22,500 2 or 5 45.000 4 38,000 3 Enter amount from Form 1040. line Enter the smaller of the gain on line 17 or the gain on line Subtract line 21 from 20 and enter the result . . . . . . . . . . . . . . . . . . . 22 3 Enter: a $16,800 if you checked filing status box 1: $28,000 if you checked filing status box 2 or 5; A 814.000 if you checked filing status box 3; or $23,000 if you checked filing status box Enter the greater of line 22 or line Subtract line 24 from line 20Figure the amount of tax on line 24. Use the Tax Table or Tax Rate Schedules, whichever applies . . . 26 7 Multiply line 25 by 28% (.28) and enter the result . . . . . . . . . . . . . . . . . . 27 Add lines 26 and 27. Enter the result here and on Form 1040. line 37 and check the box for Schedule 28 Computation of Capital Loss Carryovers From 1987 to 1988 (Complete this part it the loss on line 18 is more than the loss on line 19.) 9 Enter the loss shown on line 8: if none. enter zero and skip lines 30 through 33Enter gain shown on line 17. If that line is blank or shows a loss. enter zero . . . . . . . . . . 30 0 :1 Subtract line 30 from line 05.2 22 Enter the smaller of line Subtract line 32 from line 31. This is your short-term capital loss carryover from 1987 to 1988 . . 33 - 0 i :4 Enter loss from line 17; if none. enter zero and skip lines 35 through Lil/5" 3 5' 31 :5 Enter gain shown on line 8. If that line is blank or shows a loss, enter zero . . . . . . . . . . 35 a 3 Subtract line 35 from line 573/ 17 Subtract line 32 from line 19. (Note: it you skipped lines 30 through 33. enter the amount from line 19.) 37 2:579 5- V0 38 Subtract line 37 from line 36. This is your long-term capital loss, carryover from 1987 to 1988. . . 38 (If 2. 5?3 53? Complete This Part Only If You Elect Out of the Installment Method and Report a Note or Other Obligation at Less Than Full Face Value 39 Check here if you elect out of the installment method . . . . . . . . . . . . . . . . . . . . . . . . .b 10 Enterthe face amount of the note or other obligation . . . . . . . . . . . . . . . . . 31 Enterthe percentage of valuation ofthe note or other obligation . . . . . . . . . . . . . art VII Reconciliation of Forms 1099-8 for Bartering Transactions Amount 0, Complete this part it you received one or more Form(s) 1099-8 or an equivalent substitute 1m9'3rggquf'g?; statement(s) reporting barteringincome. ,E?oewem 42 Form 1040. line 21ScheduleC(Form 1040ScheduleD(Form1040ScheduleE(Form1040Other (identify) (it not taxable. indicate reason?attach additional sheets if necessaryTotal (add lines 42through 47) . . . ?3 Note: The amount on line 4 8 should be the same as the total barteiing innome on all arms.1099-.B or ebuivalent statements received. epartrnent of the Treasury ternal Revenue Service 6251 See separate Instructions. Alternative Minimum Tax?individuals Attach to Form 1040 or Form 1040NR. Estates and trusts. use Form 8656. OMB No. 15450227 1987 Attachment Sequence No. 3 2 Ie(s) as shown on Form 1040 WILLIAM 4WD 14 Your social security number 271359 N7: . . 1 1 Taxable income from Form 1040. line 36 (can be less than zeroNet operating loss deduction (Do not enter as a negative amountAddlinesland2396??- 63 4 Adiustments: (See instructions before completing.) a Standard deduction from Form 1040. line 33b 43 0 11 Medical and dental expense . . . . . . . . . . . 4b 0 1: Miscellaneous itemized deductions from Schedule A. line 24 . 4? 0 Taxes from Schedule A. line8 4? 7'3 I 2 5? Interest from Schedule A. line 12b . 4e 35 2 9 Other interest adjustments . . . . . . . . . 4i 0 Depreciation-of property placed in service after 1986 . . . . . 4g 0 Circulation and research and experimental amenditures paid or incurred after 1986 4h 0 1 Mining exploration and development costs paid or incurred after 1986 4? a i Long-term contracts entered into after 2/28/86 . 4? 0 Pollution control facilities placed in service after 1986 . 4k 0 installment sales of certain property. 4' 0 Basis adjustment . 4m 0 11 Certain loss limitations . 4" 0 0 Tax shelter farm loss . . 4? Passive activity loss . . . . . 4P 0 Beneficiaries of estates and trusts 4?1 0 Personal exemptions (see instructions) . 4r 0 a -1 Total adjustments (combine lines 43 through 4rTax preference items: (See instructions before completing.) a Accelerated depreciation of real property placed in service before 1987 53 Accelerated depreciation of leased personal preperty'placed in service before 198? 5b Amortization of certified pollution control facilities placed in service before 1987 5C a Appreciated property charitable deduction. 5d 0 incentive stock options . . . . . . . . . . . . . . . . 5e 9 Tax-exempt interest from private activity bonds issued after August 7. 1986 51 6 ,919 intangible drilling costs . 5g 0 5" a 1 Reserves for losses on bad debts of financial institutions . 5? 0 1 Total tax preference items (add lines 5a through 5i) 5' 6 y? 6 Combineline53.4s.and5j . . . . . -. . . . . . . . . . . . . 6 52 7 Alternative tax net operating loss deduction (Do not enter more than 9096 of line 6.) 7 0 8 Alternative minimum taxable income (subtract line 7 from line Enter: $40,000 (520.000 if married filing separately; $30,000 if single or head of householdEnter: $150000 ($75,000 if married filing separately: 5112.500 if single or head of householdSubtract line 10 from line 8. if Zero or less. enter zero . . . . . . . . . . . . 11 0 12 Multiply line 11 by 25% (.25Subtract line 12 from line 9. if zero or less. enter zero . 13 9?0 a 9 a 14 Subtract line 13 from line 8. if zero or less. enter Zero . 14 a 2 7'1? L1 15 Multiply line 14 by 15 2/609 57 6 Alternative minimum tax foreign tax credit . 1 6 0 Tentative minimum tax (subtract line 16 from line 15Regulartax before credits (Form 1040. line 37) minus foreign tax credit (Form 1040, line 44) . 18 7 f7 19 Alternative minimum tax (subtract line 18 from line 17). Enter on Form 1040. line 49. 19 5? a For Paperwork Reduction Act Notice. see separate Instructions. Ferm 5251 (1987) :1 .- DLN 1987 . MISSOURI DEPARTMENT OF REVENUE INDIVIDUAL INCOME TAX RETURN FORM 40 Er?! THE YEAR JANUARY 1 - DECEMBER 31. 1937. OR OTHER TAX YEAR BEGINNING 1987. ENDING 19 AMENDED RETURN -El FEDERAL AUDIT El FEDERAL MAT PM I I . . IEXT I . FIRST NAME AND INITIAL (IF COMBINED RETURN. LIST HUSBAND FIRSTI LAST NAME YOUR SOCIAL SECURITY NUMBER OCCUPATION I. 9.?12. 1, 3.7. Em: EHML ?fe/57' PRESENT ADDRESS (INCLUDE APARTMENT NUMBER OR RURAL ROUTE) SPOUSES SOCIAL SECURITY NO. OCCUPATION TOWN OR POST OFFICE. STATE AND ZIP CODE (PLACE LABEL BLOCK, SCHOOL DISTRICT NO. ISEE INSTRUCTIONSI ?3 FILING STATUS AND EXEMPTION AHUUHT (Chock only one In: no in? I ?rou?h 5) ADDITIONAL (Chuck WI boxes) 2 I. Single - moo (See box a heroin checking) El 4. Head or Household - sacred l3 YOURSELF - 65 DR OVER 3! 2. Married filing ioint Federal and combined Missouri - 324000 5. child - :20an 3- 390115555 0? OVER El 3R. Married filing separate return - SIZDD El 6. Claimed as a dependent on another person's CI 9. YOURSELF - BLIND 5 El 33. Marriedfiling separate (Spouse donning) - 32.400 ?damn? ?mm' mm ?Wm" 5901155 '31? a} es e01, Form 10w It you Itemized deducrrons or rt lIne HUSBAND . WIFE I - COMBINED on SlbfeLE 11. Federal adiusted grossincome (see instructionsVZYI 32 ?f5i3f ?5 220:5?? :e 12.Total additions (IromSchedule I, line 13. Total income-add lines It and 12 13H /23 $125129- 13W 327951314. Total subtractions (Irom Schedule 1. line :36 143 15. Missouri adjusted gross income - subtract line 14 from line IS. Income percentages - divide Column 15H and 15W 150 100% 3 17. Missouri STANDARD instructions) (on) Schedule 2. line 12:57? 18. Federal income tax (from Federal ID4DE2. line 9; 104%. line 20 less line 21b; 1040. line 47 less line 562900:0453 21. Number pt dependents [no not Ilctuoe YOURSELF on seouseIImoI Federal Form line 6: tort Federal Form 1040A. line 54: CI Ir swoon 24. Multiplvline 25. Enterprise zone income modification (see instructions25? c-I? 2526H 73,1'6326? 25W qu?ZZI/fm 92. :3f 2 27. on line 28R and 26W (on) 25c (see tax table on page 23. Resident credit (attach Schedule CR and other state's retum28H 23'? 239 5 29. Nonresident percentage (attach Schedule NRI and copy ol Federal retuml 29H 29W "Ill- 293 JE- I 30. Balance (Resident - subtract line 28 from line 271 (on) (Nonresident - I I I ?1 multiply line 27 by percentage on line 2932. withheld as shown on your W-2 form(s). Form(s) must be ATTACHED . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 9d}- 54 9 33. 1337 Declaration of Missouri Estimated Tax payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 1-435. Amount paid with Missouri Form Application for Extension of Tune to File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38. Amountol line 37tobe appliedtoyourISBB estimatedtax . . . . . . . . . . . . . . . . . . 38 39. Amount ol line 37 to be contributed to the TRUST FUND for the prevention of child abuse . . . . . . . . . . . . . . . . 39 - 40. Amount of line 37 to be you - subtract lines 38 and 39,from line 37 MAIL . . . DEPARTMENT DF REVENUE. P.U. BOX 500. JEFFERSON CITY. MISSOURI 55106 . . . . . . . . . . . . . . . . . . . . 40 41. II line 308 is larger than line 36. enter BALANCE DUE I Write your social security numborfs) on check or money order and make payabie to Department of Revenue. I - MAIL TO . . . DEPARTMENT OF REVENUE. BOX 329. JEFFERSON CITY. MISSOURI 85107 . . . . . . . . .- . . . . . . . . . . . 5 41 f? 42. Underpayrnent of estimated tax penalty (attach Form 30). Enter penalty amount here . . . I 42 Ider Penalties OI perjury. I declare that have examined this return. including accompanying schedules and Statements. and to the best 01 my knowledge 1 beliet it is true. correct and complete. Declaration of preparer (other than taxpayer) is based on all information at which he has any knowledge. AS provided Chapter 143. RSMO. a penalty of up to $500 Shall be imposed on any individual who tiles a frivolous return. 0 won SIGNATURE en?s]; SIGNATURE DATE rare/a on SM71SICNATUR Ill: ng .BOT Mrg?' DAYT7ELEPHONE PREPARERS ADDRESS mo ZIP CODE FEINORSSN 560-1094 (IV I 1987 FORM 45 PAGE 2 SCHEDULE '1 - MISSOURI MODIFICATIONS TO FEDERAL ADJUSTED GROSS INCOME (SEE INSTRUCTIONS) - HUSBAND - WIFE c - COHBINED OR SINGLE 1. Interest on state and local obligations other than Missouri sources [reduced by I I I I related expenses ti expenses were over 3555Partnership: Cl Fiduciary. Corporation: I I i D?therldescription 2H 2W GI 25 3. Total additions - add lines 1 and 2 (enter here and on line 12. Form 45suemcnoiis I I I 4. Interest lrom exempt Federal obligations included in Federal adjusted gross income I I I (reduced by related expenses il expenses were over $555income tax relund included in Federal adjusted gross income . . . . . 511 Partnership; Fiduciary: CI Corporation; I I Dtherldescription Total subtraction: - add lines 4. 5. and 5 (enter here and on line 14. Form 45SCHEDULE 2 - MISSOURI ITEMIZED DEDUCTIONS Complete only It you Itemized deductions on Federal Form 1045. Schedule A. It you were "required" to ltemlze deductions on your Federal Return. check here El . (See Instructions). 1. Total Federal itemized deductions from Federal Form 1545. line 33a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 I *7 2 zij? 2. 1937 Social Security (FICA) - yourself (not to exceed $3131.701952 Social Security lF.l.C.A.l - spouse {not to exceed $3131.251957 Railroad Retirement Tax - yoursell (not to exceed $4521.451952 Railroad Retirement Tax - spouse (not to exceed $4521.451952 Sell-Employment Tax (Federal Form 1545. line 45Cultural Contributions (55 NOT INCLUDE CASH - see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 5. Total - add lines 1 throughff?no)? 9. State and local income taxes deducted on Federal Form 1545. Schedule A. line 15. less: Kansas City and St. Louis Earnings Taxes included in line 11. Net Subtraction - subtract line torrent line 12. Missouri Itemized Deductions - subtract line 11 hour line 3 (enter here and on line 17. Form 45IDTE: IF LINE 12 IS LESS THAN LINE 1. SEE SCHEDULE 3 - MISCELLANEOUS TAX CREDITS [see Instructions) - HUSBAND - WIFE - COMBINED 1. Neighborhood Assistance Credit . . . . . . . 1H 1w ic 2. New and Expanded Business Facility Credit . . . . . . . . . . . . . . . . . . . . . 21'! 2W 25 3. Economic Development Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3H 3W "If" 35 4. Enterprise Zone CretWood Energy Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5H SW SC 5. Agricultural Unemployed Persons Credit (attach Form . . . . . . . . 5H 5W BC 7. Economic Development Seed Capital Tax Credit . . . . . . 7H -.- 7W 7c 5. Total Tax Credits - add lines 1 through 2 [enter here and on line 31. Form 451 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 1987 TAX TABLE (See instructions for line 27) 11 line 25 is ll line 25 is ll line 25 is 11 line 25 is It line 25 is it line less Your At less Your - At less Your At less Your At less Your At less Your least than tax is least than tax is least than tax is least than tax is least titan tax is least than tax is 5 155 5 1.555 1.555 525 3.555 3.155 52 4.555 4.555 3159 5.555 5.155 5152 2.555 2.555 3238 155 255 2 1.655 1.255 25 3.155 3.255 55 4.555 4.255 113 5.155 5.255 122 2.555 2.255 243 255 355 4 1.255 1.555 35 3.255 3.355 55 4.255 4.555 115 5.255 5.355 125 2.255 2.555 245 355 455 5 1.555 1.955 32 3.355 3.455 21 4.555 4.955 125 5.355 5.455 151 2.555 2.955 253 - 455 555 2 1.955 2.555 34 3.455 3.555 24 4.955 5.555 123 5.455 5.555 155 2.955 5.555 255 555 555 5 2.555 2.155 35 3.555 3.555 22 5.555 5.155 122 5.555 5.555 195 5.555 5.155 253 555 255 15 2.155 2.255 39 3.555 3.255 55 5.155 5.255 131 5.555 5.255 194 5.155 5.255 255 255 555 11 2.255 2.355 41 3.255 3.555 53 5.255 5.355 135 5.255 5.555 199 5.255 5.355 224 555 955 13 2.355 2.455 44 3.555 3.955 55 5.355 5.455 139 5.555 5.955 253 5.355 5.455 229 955 1.555 14 2.455 2.555 45 3.955 4.555 59 5.455 5.555 143 5.955 2.555 255 5.455 5.555 255 . 1.555 1.155 15 2.555 2.555 49 4.555 4.155 92 5.555 5.555 142 2.555 2.155 213 5.555 5.555 295 1.155 1.255 15 2.555 2.255 51 4.155 4.255 95 5.555 5.255 151 2.155 2.255 215 5.555 5.255 295 1.255 1.355 25 2.255 2.555 54 4.255 4.355 99 5.255 5.555 155 2.255 2.355 223 5.255 5.555 351 1.355 1.455 22 2.555 2.955 55 4.355 4.455 152 5.555 5.955 159 2.355 2.455 225 5.555 5.955 352 1.455 1.555 24 2.955 3.555 59 4.455 4.555 155 5.955 5.555 153 2.455 2.555 233 5.955 9.555 312 Example -- It line 25 is 312.555. the tart 9.555 315 would?he computed as lollows: - PLUS 5% of excess $315 31851511: of $3.555) $495. utter $9,000 no 550-1594 {e-ert Lad-WILLIAM R. GAFFEY MARY v. GAFFEY 193 7 2 6 1 8 11269 PINESIDE DH. 314-432-7723 7 ST. LOUIS. MO 53146 Egg?! 10 IHE URUIR ,6ch 222W 1 A i' i?3 I mun 7231i I: EB 1-08 1.8 COMMUNITY CREDIT UNION ?ue/Wu? 033080 an?' 3533 EXHIBIT Form W-2 Wage and Tear Statem ent1988 Copy 3 To be filed with employee's FEDERAL tax return. This information is being furnished to the Internal Revenue Service. With} amass 3 l9. SOC SEC. ?1132189! ?i00731 558-46-3353 DECEASED LEGAL REF ?iK . mavens 51m :.e.ns.vssn arisen-u. nouns TA vm .s 00 115 01273 a ??ihas.5s 293.76 IS 401x 4 1 63 ?t 5 2 15a. excess calm use - memes rims. ADDRESS. AND ZIP cuss ABN 0021 106 C01 MA RY GA ng?g PLNESIUE DRIVE CUEUR 63146 maze cues MGNSANTG 800 N. LINCDERGH BLVD ST. LOUIS MO 63167 3 MW Etc wanes TIPS. mum [a MLOCAIED TIPS 3 5 9 7 5 . soon Emmi! mummy 13 sum: 52mm mass :4 am saw-1 " was 39027.26 409309.72 :3 you moms It! sure moss 1:95. no 19 nave sure 19153.92 359675.!45 MISSOURI MCI-E FAX 21 LOCAL 'llPS. EEC. 22 NAME OF LDCALIIY Chit! Ha I 91 Form Wage and Tax Statement 1988 Copy To be filed with employee's FEDERAL tax return. This information is Service. being furnished to the Internal Revenue 3 summers LD. viruses 5 summers son. an: muses 43?0420020 147-22-2730 DECEASED g3?? LEGAL REP. 942 are. mum giggle,? VOID . 51m mean 9 swarm mews wumuem - 300 115 01273 a 33,472.10 3.120.42 154011: 6,508.72 12. summers nave. mo th cons A3N 0021 106 ?01 BILLIAH GAFEEYH 11269 ST LOUIS MO 6:146 2. NAME. ADDRESS. ZIP chE MGNSANTC 300 n. ST. LGUIS MU o31o7 I 7 EIC mum wanes, TIPS nit-Ilia rummaging ALLOCAIED UPS . 1 a 9 .5 II 5001:, l-u? til 5012:: setaennv WAGES SOCIAL res 3.379.50 45,000.00 1: 51m manna as sure wants. me arcMISSOURI 20 Luggage-Sr; 9 0 21 mis?t; 1192 go. 22mm or mun 51040 Department of the Treasury?Internal Revenue Service U.S. Individual Income Tax Return For the year Jam-Dec. 31. 1988. or other tax year beginning ??88 . 1983. ending .19 OMB No. 154 5-0074 Instructions on page B. de ndents listed on?o?c . Label can?nT?aonrsecnaa giglelabel? - LN 147?33'3736 558-4 {1'3353 509 20 ?nions.) Spouse'ssodalsecuritynurnber 3??59- . . Pleaseprintor HILLIAN 8: HARY GAF aiiws type- "1126?? FINESIDE Paperwork LU I 5 0 Reduction Act Notice. see Instructluns. PIESIJIEHIIBI . Do you want $1 to go to this fundCampaign if 'oint return. does your spouse want $1 to go to this fund?. Yes No reduce yourrefund. 1 Single Status 2 Married filing joint return (even if only one had income) Check cm 3 Married tiling separate return. Enter spouse's social security no. above and full name here. one box If 4 Head of household (with qualifying person). (See page 7 of Instructions.) It the qualifying person is your child but not your dependent. enter child's name here. 5 Qualifying widowler) with dependent child (year spouse died 19 (See page 7 of Instructions.) 53 Yourself If someone (such as your parent) can claim you as a dependent. do not check box 6a. "a a, bum Exemptions But be sure to check the box on line 33b on page 2. . . . . engage on Ga 2. on {see Spouse . "Situations Dependents: (2)913? (3) liege 5 or older. dependenl's . . mm? I'm" on page (I) Name (first. initial. and last name) social security number Emma? I?m Egan?! $327911 on 59 lived with you 0 didn't live with you due to divorce It more than 6 .. -. preparation dependents. see "l a? other eetplelele If your child didn't live with you but is claimed as your dependent under a pro-1985 agreement. check here . - Total number of exemptions claimed . . . . lines above - 7 Wages. salaries. tips. etc. (attach Form(s) W-2) . 7 I, t; 0 Income 8a Taxable interest income (alsoattach ScheduleBifoverSdOOptease attach Tax-exempt interest income (see page 11). include on line Dividend incomev(also attach Schedule 8 if over $4009:7 and w.2P Here. 10 Taxable refunds 0! state and local income taxes. it any. from worksheet on page 11 of instructions . 10 "you do not have 11 Alimony received . . . . . . . . . . a W-Z. see 12 Business income or (loss) (attach Schedule C). 12 . fnas?fui?gm 13 Capital gain or (loss) (attach Schedule Capital gain distributions not reported 13 (see page 11Other gains or (losses) (attach Form 479716a Total IRA distributions . . I 16a I . I 16b Taxable amount (see page 11) 16b 17a Total pensions and annuities I173 I I Taxable amount (599 Page 12) 17b . .. 18 Rents. royalties. partnerships. estates. trusts. etc. (attach Schedule E), 13 +1 I 5 19 Farm income or (loss) (attach Schedule F) . 19 I 20 Unemployment compensation (insurance) (see page 13Ptlgas: 21a Social security benefits (see page 13Taxable amount. if an . from the worksheet on page Other income (list two: and amount?see page 13) 22 25, 23 Add the amounts shown in the far right column for lines 7 through 22. This is your total Income . 23 6 24 Reimbursed employee business expenses from Form 2106. line Adjustments 25a Your IRA deduction. from applicable worksheet on page 14 or 15 258 to Income Spouse's IRA deduction. from applicable worksheet on page 14 or 15 25b 26 Sell-employed health insurance deduction. from worksheet on page 15 . 25 27 Keogh retirement plan and self-employed SEP deduction. . . 27 (599 . 28 Penalty on early withdrawal of savings . 23 Ef?uent)? 29 Alimony paid (recipient's last name . page 13.) . and social security noAdd lines 24 through 29. These are your total adjustments . . . . . . . . . . . 30 6 Adjusted 31 Subtract line 30 from line 23_. This is your ediusted gross income. if this line is less than i I Gross lncome 1 Form 10400988) Page 2 and address 32 Amount from line 31 (adjusted gross income5?2, Tax 33a Check if: You were 65 or older Blind: Spouse was 65 or older Blind. 0 Compu- Add the number of boxes checked and enter the total here . l? tation If someone (such as your parent) Can claim you as a dependent. check here . 33b If you are married filing a separate return and your spouse itemizes deductions. or you are a dual-status alien. see page 16 and check here . 336 34 Enter the 0? Your standard deduction (from page 17 of the Instructions). OR 2 . larger 0 Your Itemized deductions (from Schedule A. line 26). 34 Of: It you itemize. attach Schedule A and check here El . 35 Subtract line 34 from line 32. Enter the result here . . . . . . . 35 0 9L ya 36 Multiply $1.950 by the total number of exemptions claimed on line Taxable Income. Subtract line 36 from line 35. Enter the result (if less than zero. enter zero) 37 5. 9' a 0 caution: If under age 14 and you have more than $1.000 of investment income. check here and see page 17 to see if you have to use Form 8615 to figure your tax. . 38 Enter tax. Check if from: UTax Table. I: Tax Rate Schedules. or Form 8615 . 33 I 2' 39 Additional taXes (see page 17). Check if from: El Form 4970 [1 Form 4972 . . . . . 39 40 Add lines 38 and 39. Enter the total . . . . . . . . . . . . . . . . . . . .b 40 41 Credit for child and dependent care expenses (attach Form 2441) 41 Credits 42 Credit forthe elderly or the disabled (attach Schedule R) . 42 (See . 43 Foreign tax credit (attach Form 1116) 43 44 General business credit. Check it from: El Form 3800 or Form (specify) 44 45 Credit for prior year minimum tax (attach Form 8801) . 45 46 Add lines 41 through 45. Enter the totalSubtract line 46 from line 40. Enterthe result (if less than zero, enter zeroSelf-employment tax (attach Schedule SE) . 43 0? Taxes 49 Alternative minimum tax (attach Form 6251Recapture taxes (see page 18). Check it from: Form 4255 Form 8611 . 50 - gm: 51 Social security tax on tip income not reported to employer (attach Form 4137) . 51 ?2 Paymentsqualified retirement plan (attach Form 5329) . 52 53 Add lines 47 through 52. This is your total tax . . . . . . . . . . . . . . . . Dr 53 .5 Z- 54 Federal income tax withheld (If any is from Form(s) 1099. check It 54 3 6 5- 5 Payments 55 1988 estimated tax payments and amount applied from 198? return 55 0 . . 56 t} Attach Forms 56 Earned income'credit (see page 19) 57 we. weeI 57 Amount paid with Form 4868 (extenston request). . . gag}? 58 Excess social security tax and tax withheld (see page 20) 53 59 Credit for Federal tax on fuels (attach Form 4136Regulated investment company credit (attach Form 2439). 50 "i - 61 Add lines 54 through 60. These are yourtotal payments . . . . . . . . . . . . . 61 3 g" 62 If line 51 is largerthan line 53. enter amount ovenmo . . . . . . . . . . . . 62 Refund or 63 Amount ofline 62tobe YOUAmount 64 Amount of line 62 to be applied to your 1989 estimated tax . line 53 is larger than line 61. enter AMOUNT YOU OWE. Attach check or money order for full amount payable to "Internal Revenue Service." Write your social security number. daytime phone . number. and "1988 Form 1040Check if Form 2210(22101-1 IS attached. See page 21. Penalty: 5 I Under penalties of perjury. I declare that have examined this return and accompanying schedules and statements. and to the best of my knowledge and Please belief. they are true. correct. and complete. Declaration of preparer (other than taxpayer) is based on all intormation of which preparer has any knowledge. g? Your signature Date Your occupation . . - r/ -- .2 Here - j; war, e?d?f Spouse's signwijTHn?rst w) Oaty spo?s rs ?patio? .4122 - s! 4/2 . Date Preparer's social security no. Paid E'epa'e' 5 5 Check if gnature Il-em lo ed Fraparer's F. 9? trm's name use on]! yours if self-e?ployed) ZIP code SCHEDULES (Form 1040) Department of the Treasury Internal Revenue Service Schedule A?ltemized Deductions (Schedule Is on back) Attach to Form 1040. See Instructions for Schedules A and (Form 1040). OMB No. 1545-0074 1988 Attachment Sequence No. 07 Name(s) as shown on Form 1040 WILLIAM 16'. My V. Your social security number W41 21:2?36 . 7 MBdICaland 1a Prescription medicines and drugs. insulin. doctors. dentists. Denta' Expenses . nurses. hospitals. medical insurance premiums you paid. etc . 13 (no not include Other (list?include .hearing aids. dentures. eyeglasses. expenses transportatlon and lodging. etc.) reimbursed or paid by others.) . . . . 11, (See . 2 Add lines 1a and 1b.and enterthe total here . . . . . . . 2 3 Multiply the amount on Form 1040. line 32. by 7.5% (.075) . . 3 a 4 Subtract line3from line 2. lfzero orless. enter -0-.Total medicaland dental . . 4 . I, Taft-?3 You 5 State and local income taxes . . . . . . . . . . . . 5 2- ?7 Pa"! 6 ReaiestatetaxesSee (nstructiggsp 7 0t ertaxes(llst Include personal propertytaxesAdd the amounts on lines 5 through 7. Enter the total here. Total taxes . 8 I 726' 9? Interest You Note: New ruies appiy to the home mortgage interest deduction. Paid See instructions. 9a Deductible home mortgage interest you paid' to financial institutions (report deductible points on line 10) . 9a .5 3 Zr?? 8 Deductible home mortgage interest you paid to individuals I?nsetemtions (show that person's name and address) on page 24-) . . 9b 0 10 Deductible points. (See Instructions for special rules.) . 10 6' 11 Deductible investment interest (see page 2412a Personal interest you paid (see page 24) . Multiply the amount on line 12a by 40% (.40). Enter the result . 12b 1 0 13 Add the amounts on lines 9a through 11. and 12b. Enter the total here. Total interest 13 I 5 mm to 14 Contributions by cash or check. (If you gave $3.000 or more to 7 Charity any one organization. show to whom you gave and how much you gave-) . . 14 5?2" 6' Instructions 15 Other than cash or check. (You must attach Form 8283 it over $500.) 15 3? 5' L) 0" P339 25-) 16 Carryover from prior year . . . . . . . . . . . . . 15 17 Addthe amounts on lines 14 through 16. Enter the totalhere. Total contributions . p. 17 5 Casualty and 4 Theft Losses 18 Casualty or theft loss(es) (attach Form 4684). (See page 25 of the Instructions.) . 18 Expenses 19 Moving expenses (attach Form 3903 or 3903 F). (See page 26 of the Instructions.) 19 Job Expenses 20 Unreimbursed employee expenses?job travel. union dues. job y/ an,? 0th" education. etc. (You MUST attach Form 106 in some cases. 0 c, See Instructions.) Ante! .. 20' 3 3'77?- Deductions . . . 21 Other expenses (Investment. tax preparation. safe deposrt box. etc.). List type and amount . . (See page 26 for expenses to 21 deduct here.) - - . 22 Add the amounts on lines 20 and 21. Enter the total. 22 3 ?7 7 23 Multiply the amount on Form 1040. line 32. by 2% (.02). Enter the 23 3279-5; 24 Subtract line 23 from line 22. Enter the result (ifzero or less. enter zero) . . 24 0t.th 25 Other (from list on page 26 of Instructions). Enter type and amount . . y/ Miscellaneous Deductions 25 (a 0? Tom "Fm'md 26 Add the amounts on tines 4. 8. 13. 17. 18. 19. 24. and 25. Enter the total here. Then DedUCt'ons enter on Form 1040. line 34. the LARGER of this total or your standard deduction . from page 17 ofthe Instructions . . . . . . . . . . . . . . 26 [3 For Paperwork Reduction Act Notice. see Form 1040 Schedule A (Form 1040) 1988 Schedules A58 (Form 1040) 1983 Name(s) as shown on Form 1040. (Do not enter name and social security number if shown on other side.) OMB No. 1545-0074 Your social security number Page 2 Schedule B?interest and Dividend Income Attachment Sequence No. 08 -- Z'art I If you received more than $400 in taxable Interest Income. you must complete Part I and Part and list ALI. Interest Interest received. You must report all interest on Form 1040. even if you are not required to complete Part I and Income Part if you received. as a nominee. Interest that actually belongs to another person. or you received or paid (8 accrued interest on securities transferred between interest payment dates. see page 27. 88 instructions on pages 10 and 26.) Interest Income Amount 1 Interest income from seller-financed mortgages. (See Instructions and list name of payer.) . . 1 2 Other interest income (list name of payer) Ir . . Eff-?92? E21325 57 7 f3 NoteForm 1099-01D from brokerage firm. 2 list the firm's name as the - - payer and enter the total interest shown on that - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - i'a'?ci Hardiness: 3 .75, .5. Part II if you received more than $400 In gross dividends and/or other distributions on stock. complete Part II and Part Dividend You must report all taxable dividends on Form 1040. even if you are not required to complete Part II and Part Income Ill. If you received. as a nominee. dividends that actually belong to another person. see page 27. {See Dividend Income Amount 4 Dividend income (list name of payer?include on this line capital gain distributions. 27.) nontaxabie distributions. etc. I: . . o, 3.494; it?? N. I, .21ng .. 0?7 e: cu receivedya Form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47' ri?iri?aiimitm' .. 4 if; name payerandm . z. . . .6. Maxi.? .. the total . . dividends shown on that form. 5 Add the-amountso'n-l-ir-re 436611.761; total-hereCapital gain distributions. Enter here and on line 13. Schedule 5 9 7" 3 7 Nontaxable distributions. (See Schedule instructions for adiustment to basis.) 7 8 Add the amounts on lines 6 and 7. Enter the total here . . . . . . . . . . 3 2 7 2' 9 Subtract line 8 from line 5. Enter the result here and on Form 1040. line ?if you received capitafgain distributions out do not need Scheduie to report any othergains or fosses. enter your capitaigain distributions on Form 1040. fine 14. Part If you received more than $400 of Interest or dividends. OR if you had a foreign account or were a Foreign grantor of. or a transferor to. a foreign trust. you must answer both questions in Part Accounts and 10 At any time during the tax year. did you have an interest in or a signature or other authority over a financial Foreign account in a foreign country (such as a bank account. securities account. or other financial account)? (See grusts page 27 of the Instructions for exceptions and filing requirements for Form TD 9022.1.) . . . (See If "Yes." enter the name of the foreign country It . . instructiogs 1 1 Were you the grantor of. or transferor to. a foreign trust which existed during the current tax year. whether or page 2 not you have any beneficial interest in it? If "Yes." you may have to file Form 3520. 3520-11. or 926 . For Paperwork Reduction Act Notice. see Form 1040 instructions. Schedule (Form 1040) 1988 SCHEDULE 0 Capital Gains and Losses mam-15450074 1040) (And Reconciliation of Forms 1099-8) 8 Attach to Form 1040. t? See Instructions for Schedule (Form 1040). .ipartment oi the Treasury AMmem tamal Revenue service (2) For Paperwork Reduction Act Notice. see Form 1040 Instructions. sequence Nocal/~be alga-34 1 Report here the total sales of stocks. bonds. etc.. reported for 1988 to you on Form(s) 1099-3 or on equivalent substitute statement(s). If this amount differs from the total of lines 2b and 9b, column attach a statement explaining the difference. See the Instructions for line 1 for examples . . . . . 1 Short-Term Capital Gains and Losses?Assets Held One Year or Less (6 months or less It acquired before 1/1/88) (3) Description oi preperty Date acquired Date sold Sal . Cost or other . LOSS . GAIN I . 795 ES 9993?(agile-ligated? 523333.) Wm" d3" (MW day- trot: Ea; 2a Stocks. Bonds. and Other Securities (Include a" Form 1099-8 transactions. See instructions.) 2b Totai(addcolumn(d)). . . . . . . 2b} 2c Other Transactions (Include Real Estate Transactions From Forms 1099-5) Short-term gain from sale or exchange of your home from Form 2119. line Ba or 14 Short-term gain from installment sales from Form 6252. line 22 or 30 . Net short-term gain or (loss) from partnerships. corporations. and fiduciaries . Short-term capital loss carryover . . . . . . . . . . . . . . . . Add all of the transactions on iines 2a and 2c and lines 3 through 6 in columns (0 and . mehw Net short-term gain or(loss). combine columns and of iine7 . . . . . 8 Long-Term Capital Gains and Losses?Assets Held More Than One Year (more than G'months If acguired before 1[1[88) 9a Stocks. Bonds. and Other Securities (Include all Form 1099-8 transactions. See Instructions. 9b Total addcolumn . . 9c Other Transactions (include Real Estate Transactions From Forms 1099-8) 9b)- Longrterm gain from sale or exchange of your home from Form 2119. line 8a. 10. or 14 . 11 Long-term gain from installment sales from Form 6252. line Net long-term gain or (loss) from partnerships. corporations. and fiduciaries 13 Capital gain distributionsEnter gain from Form 4797. line 7 or 9 . . 15 Long-term capital loss carryover . . . . . . . . 16 Add allol the Iransacliunson lines Baand Scand lines Dihrough 15 incolumns (f)and . 17 Net Ion term in or(loss .combine columns f)and ofline 16 . . . . 0 (Form 1040) 1 8 Schedule 0 (Form 1040) 1988 . Attachment Sequence No. 1 2 Page 2 Mamas) as shown on Form 1040. (Do not enter name and social security number it shown on other side.) Your social security number SummaryofPartslandll . 18 Combine lines 8 and 17. and enter the net gain or (loss) here. If result is a gain. also enter the gain on 19 If line 18 is a (loss), enter here and as a (loss) on Form 1040, line 13. the smaller of: a The (loss) on line 18; or ($3,000) or, if married filing a separate return. . Note: When figuring which amount is smaller, treat them as if they were positive numbers. Computation of Capital Loss Carryovers From 1988 to 1989 (Complete this part if the loss on line 18 is more than the loss on line 19.) y/w 20 line8; if none. enterzeroandskip linele through 24Entergain shown on line 17. Itthat line is blank orshowsaloss. enterzero . . . . . . . . 21 23 Enterthesmallerofline190r22 . . . . . . . . . . . . . . . . . . . . . . . 23 24 Subtract line 23 from line 22. This is your short-term capital loss carryover from 1988 to 1989 . . 'Entergainshown on line 8. lfthatline isblankorshowsaloss. enterzero . . . . . . . . . . 25 0 27 Subtractline26fromline25(/0757 3is ?Subtract line 23 from line 19. (Note: tryouskippedirneszt through24, entertheamountfrom tine 19.) 28 0" 0? 29 Subtract line 28 from line 27.This is yourlong-term capital loss carryover from 1988 to 1989. . . 29 yin-f? Complete This Part Only If You Elect Out of the Installment Method and Report a Note or Other Obligation at Less Than Full FaceValue 30 Check here if you elect out of the installment method . . . . . . . . . . . . . . . 31 Enter the face amount of the note or other obligation . . . . . . . . . . . . . . . . i 32 Enter the percentage of valuation of the note or other obligation . . .. . . . . . . . . . . Reconciliation of Forms 1099-8 torBartering Transactions mount of bartering Income lrom (Complete this part If you received one or more Form(s) 1099-8 or an equwalent FomlOSS-Borequwalent substitute statement(s) reporting barteringincome.) 38 Other (identify) (it not taxable. indicate reason?attach additional sheets if necessary) N. 38 39 Total(addlines33through38Note: The amount on line 39 should be the same as the total bartering income on all Forms 1 099-8 and equivalent statements received. SCHEDULE (Form 1040) Department of the Treasury . internal Revenue Service (2) Supplemental Income Schedule (From rents. royaltles. partnerships. estates. trusts. etc.) Attach to Form 1040. Form 1041. or Form 10415. See Instructions for Schedule (Form 1040). OMB No. 1545-0074 1988 Attachment Sequence No. 13 (s as shown on return tLL/xi/w AT. Mai/:7 GA FFEF Your social securlty number Rental and Royalty Income or Loss Caution: Your rental loss may be limited. See Instructions. .26 728 1 In the space provided 2 For each rental property listed. did you or a member of your 3 For each rental real estate property listed below. show the kind family use it for personal purposes for more than the greater in item 1. did you actively participate in its and location of each of 14 days or 10% of the total days rented at fair rentalvalue operation during the tax year? (See rental property. during the tax year? Yes No Instructions.) Yes No Property)! .. PropertilA- - - - PropertyB .. Properth- - - - - Property PropertyC . . . Pro ertles Totals Rental and Royalty Income A p3 (Add columns A. e. and C) 4 Rents received . . . . . . . 4 5 Royalties received . . . . . . 5 Rental and Royalty Expenses 6 Advertising . . . . . . 5 7 Auto and travel . 7 8 Cleaningand maintenance . 3 9 Commissions . . . . . . 9 10 Insurance . . . . . . . . . 10 11 Legaland other professionalfees . 11 12 Mortgage interest paid to banks. etc. (see InstructionsOther interest. 13 14 Repairs. . . . 14 15?Supplies . . . . . . . . 15 16 Taxes (Do not include windfall profit tax here. See Part V. line 40.) . 15 17 UtilitiesWages and salaries . . . . 18 19 0ther(list) .. 19 9 20 Total expenses other than depreciation and depletion. Add 19. 20 20 21 Depreciation expense (see Instructions). or depletion (see Pub. 535). . . 21 21 22 Total.Add lines Income or (loss) from rental or royalty properties. Subtract line 22 from line 4 (rents) or 5 (royalties) 23 24 Deductible rental loss. Caution: Your rental loss on line 23 may be limited. See instructions to determine if you must tits Form 3532. Passive Activity Loss Limitations . . . . . . . 24 25 Pro?ts. Add rentaland royalty profits from line 23. Enter the total profits here . . . . . . . . 25 Losses. Add royalty losses from line 23 and rental losses from line 24. Enter the total (losses) here . . . _26 3 27 Combine amounts on lines 25 and 26. Enter the net profit or (loss) here . . . . . . 27 Net farm rental profit or loss from Form 4835. (Also complete Part Vi. line 43.) . . . 23 29 Total rental or royalty income or (loss). Combine amounts on lines 27 and 28. Enter the total here. If Parts ll. IV. and on page 2 do not apply to you. enter the amount from line 29 on Form 1040. line 18. Otherwise. include the amount from line 29 in line 42 on page 2 of Schedule . . . . . . . 29 For Paperwork Reduction Act Notice. see Form 1040 Instructions. Schedule (Form 1040) 1988 cl: ,r Schedule (Form 1040) 1988 Name{s) as shown on return. (Do not enter name and social security number if shown on other side.) Attachment Sequence No. 1 3 Your social security number Page 2 Income or Loss From Partnerships and Corporations you report a loss from an at-risk activity. you MUST check either column or to describe your investment in the activity. See Instructions. you check column you must attach Form 6198. Enter_Plor Checkif Em :0 er Investment At Risk? assesses. which. A mar/woey giver 13 -3 . Passive Income and Loss Nonpassive income and Loss (3) Passive loss allowed Passive income Nonpassive loss (1) Section 179 deduction (it) Nonpassive income from Form 8582 from Schedule K-1 from Schedule K?l (see instructions for limits) from Schedule K30a Totals 5 Totals 31 Add amounts in columns and line 30a. Enter total income here . 31 32 Add amounts in columns and line 30b. Entertotal here . . . . . . . . . . . 32 0 33 Total partnership and corporation income or (loss). Combine amounts on lines 31 and 32. Enter the total here and include in line 42 below . . . . 33 Income or Loss From Estates and Trusts Name Passive Income and Loss Nonpassive Income and Loss . Passive deduction or loss (if) Passive income Deduction or loss (0 Other income from allowed trom Form 8582 irom Schedule K-1 from Schedule K-l Schedule K-1 A 9_ 34a Totals Totals 35 Add amounts in columns and line 34a. Enter total income here . . . . 35 36 Add amounts in columns and line 34b. Enter total here . . . . . . . . . . . . . . 35 37 Total estate and trust income or (loss). Combine amounts on lines 35 and 36. Enter the total here and includeinline42below. Income or Loss From Real Estate Mortgage Investment Conduits (REMICs)?Residual Holder Excess inclusion from a. - a 7 hi St:th . (I) Name ideg?igarqggaedmber iroanfiaSc?eg?geQ?riianeofg) "come lire;an es 0 I I 38 Combine amounts in columns and only. Enter the total here and include in line 42 below 38 Windfall Profit Tax Summary 39 Windfall profit tax credit or refund received in 1988 (see Instructions) . 39 4o Windfall pro?t tax withheld in 1988 (see Instructions_41 Combine amounts on lines 39 and 40. Enter the total here and include in line 42 below 41 Summary TOTAL income or (loss). Combine amounts on lines 29. 33. 37. 38. and 41. Enter the total here and on Form 1040. line Farmers and fishermen: Enter your share of GROSS FARMING AND FISHING INCOME applicable to Parts 1. II. and Ill (see Instructions) . . x. 43 7 Form Department of the Treasury Internal Revenue Service 6251 Alternative Minimum Tax?Individuals See separate Instructions. Attach to Form 1040 or Form 1040M R. Estates and trusts. use Form 8656. Attachment OMB No. 1545-0227 1988 Sequence No. 3 2 ?1 Name{s)asshownonForm1 0 Yguraoclaisocuritynumben WILLIAM . Aw ?rm/Vi?, 67512655? 3 i275? 1 Taxable income from Form 1040. line 37 (can be lessthan zero7'13 ?9 7 2 Netoperating loss deduction. (Do notenterasanegative amountAdjustments: (See line-by-iine instructions before completing.) a Standard deductionfrom Form 1040.1ine34 . . . . 4a Personal exemption amountfrom Form 1040. line Medical and dental expense . . . . . . . . . . . Miscellaneous itemized deductionsfrom Schedule A. line 24. 4d 0 Taxestrom Schedule A,line8'3-0 2? 7 Refundoftaxes . . . . . . . . . . . . . . . . . . . . :1 3 Interest from Schedule A. line 12b Otherinterestadjustments. . . . . WE fy'g I Combinelines4athrough4hDepreciation of inserviceatter 1986 . . . . . . . . 4] Circulation and research and experimental expenditures paid or incurred after 1986 4k 0 paid orincurredafter 1986. . . 4' 0 Long-term contracts entered into after 2/28/86. 4m 0 I1 Pollution control facilities placed in service after 1986 . 4? lnstallmentsalesofcertain propertyAdjustedgainorlossCertain loss limitationsTaxshelterfarmlossPassiveactivity loss . . . . . . . . . . . . . . . . . . 45 0 Beneficiaries of estates and trusts . . . . . . . . . . . . . 4t 0 Combinelines4jthrough4t . . . . . . . . . . . . . . . . . . . . 4? 0 5 Tax preference Items: (See Iine-by-line instructions before completing.) . a Appreciated . . . . . . . . . . . 5a 0 Tax-exempt interest from private activity bonds issued after August 7. 1986 55 0? Depletion . . . . . . 5C 0 5d 798$. at Accelerated depreciation of real property placed in service before 1987 58 l) Accelerated depreciation of leased personal property placed in service before 1987 51' Amortization of certified pollution control facilities'piaced in service before 1987 i 0 lncentivestock0ptions. See instructions . . . . . . . . . . . . 55? intangible drilling costsReserves forlosseson bad debts of financialinstitutions . . . . . . . 5 0 5k 0 6 Combinelines3.4i.4u.5d.and5k5'5? 7 Alternativetax netOperatingloss deduction. (Do notentermore than 9096 of line 6.)See instructions. . 7 0 8 Alternative minimum taxable income (subtract line7frorn line 6). If married filingseparate returns. see instructions. 3 1' 36.0 2? 9 Enter: $30.000ifsingieorhead ofhousehold). . . . 9 9?0 at?" 06' 10 ofhousehold) . . . 10 1'51? def-3? 11 Subtract line 10 from line 8. if -0- or less. enter -0- here and on line 12 and go to line 13. If this line .. . ismorethan-0-.gotoline 3350 22.0901939:95?, A 14 ?ggtigctime ISfromlm-e 8.. less. enter-(1- h'ereoanod on line this ["18 Is morethan 20-..gooto47195?55? 16 Alternative minimumtaxforeigntaxcredit. See instructions . . . . . . . . . . . . . . . 15 0 17 Tentative minimumtax(subtractline 16from line 15l??Z 5? 18 13 f1- 19 Alternative minimum tax(subtractline 18from line 17). Enteron Form 1040. line49. If -0- or less,enter-0- . 19 0 For Paperwork Reduction Act Notice. see separate Instructions. a Farm 6251 (1933) -n.2106 Department of the Treasury Employee Business Expenses See separate instructions. internal Revenue Service (0) Attach to Form 1040. OMB No. 1545-0139 ??88 Attachment Sequence No. 54 Your name Social security number Occupation in which expenses were incurred W1 (AM Aw." 6M if? 2 064 If Employee Business Expenses Column A Column STEP 1 Enter Your Expenses Other than Meals Meals and and Entertainment . . . . . . . . 1 2 Parkingfees. tolls. and localtransportation. includingtrain. bus. etc. . . 2 3 Travel expense while away from home. including lodging. airplane. car 70 05 rental. etcBusiness expenses not included in lines 1 through 3. Do not includ meals and entertainment . . . . . . . . . 5 Meals and entertainment expenses. (See instructions.) . 5'57? Lt? 6 Add lines 1 through 5 and enterthe total expenses here . . . . . 6 6602 Note: if you were not reimbursed for any expenses in Step 1, skip lines 7?13 and enter the amount from line 6' on line 14. a i Entertainment 0 STEP 2 Figure Any Excess Reimbursements To Report in Income 7 Reimbursements for the expenses listed in Step 1 that your employer did not report to you on Form W-2 or Form 1099 . . . . . . . 7 Note: if. in both columns. line 6 is more than fine 7. skip lines line 1 0. You do not have excess reimbursements. C. Subtractline?from line 7. lfzeroorless. enterzero . . . . 8 9 Add the amounts on line 8 of both columns and enter the total ere. This is an excess reimbursement reportable as income. Add this amount to any amount shown on Form 1040. line 7 . 9 STEP 3 Figure Fully Deductible Relmbursed Expenses a . 0 10 Subtract line7 from line 6. If zero or less.enter zero . . . . . . . 10 ?1 6 0 11 Reimbursements or allowances for the expenses'in Step 1 that your employer identified to you. included on Form W-2 or Form 1099. and 6 .. s? were not subject to withholding tax . . . Note: The amount entered on line 11 must be reported as income on Form 1040. .. 12 Enterthe smaller of line 10 orline Add the amounts on line 12 of both columns and reimbursed expenses. Also enter the total on Form 1040. line 24 . enter the total here. This is our tuliy deductible 13 23' 650 STEP 4 Figure Unreimbursed Expenses To Deduct on Schedule A (Form 1040) 14 Subtract line 12 from line 10 . . . . 14 Note: if both cbiurnns of iine .1 4 are zero, stop here. 15 Enter 20% (.20) of line 14. Column . 15 16 Subtract line 15 from line 14 15 17 Add the amounts on line 16 of both columns 0. and enter the total here. Also enter the total on Schedule A (Form 1040). line 20. (Qualified Performing Artists and handicapped employees. see 17 For Paperwork Reduction Act Notice. see Instructions. Form 2106 uses) - Form 2106 (1988) Page 2 Vehicle Expenses (Use either your actual expenses (Section C) or the standard mileage rate (Section . Section Information Vehicle 1 Vehicle 2 .- I 1 Enter the date vehicle was placed in service . . . . . . . . 1 I 2 Total mileage vehicle was used during 1988 . . . . . . . . 2 Miles . miles 3 Miles included on line 2 that vehicle was used for business . . . 3 'miles miles 4 Percent of business use (divide line 3 by line 2Average daily round trip commuting distance . . . . . . . miles miles 6 Miles included on line 2 that vehicle was used for commuting . . 6 miles . miles 7 Other personal mileage (subtract line 6 plus line 3 from line 2) . . 7 fillies miles 8 Do you (or your spouse) have another vehicle available for personal purposesyour employer provided you with a vehicle. is personal use during off duty hours permitted? . . . Yes No Not applicable 10 Do you have evidence to support your deduction? El Yes No. if 'Yes." is the evidence written? Yes El No Section B.?Standard Mileage Rate (Do not use this section unless you own the vehiclemiles . . . . .. . . . . . . . . . . . . . . . . miles 13 Multiply line 11 by24? isfuliydepreciatedSection C.?Actuai Expenses Vehicle 1 Vehicle 2 16 Gasoline. oil. repairs. vehicle insurance. etc . . 16 17 Vehiclerentals . . . . . . . . . . . .Value of employer-provided vehicle (applies only it included on 18 Form W-2 at 100% fair rental value. see Instructions) . . 19Addline516through18Multiply line 19 by the percentage on Part II. Iine4 . . . . . 20 21 Depreciation from Section D. column . . . 21 22 Add lines 20 and 21. Enter total here and on Part I. line 1 . . . 22 Section D.?Depreclatlon of Vehicles (You can only claim depreciation for a vehicle you own. If you use a vehicle 50 percent or less in a trade or business. you cannot claim the Section 179 deduction and you must figure depreciation using the straight line method over 5 years. For other limitations. see Instructions.) Basis for depreciation thud H. ?n Total Cost or other basis (Business use_only?see ?dc r?ia'tfgn 3 Depreciation deduction Section 179 expense column column Instructions) (enter Section c. line 21Vehicle 1 . Vehicle 2 GOVERNMENT PRINTING .. -. . .. .- .. .. .. .. .. .- .. 5-5?2"979/77f? .7 (iv/y? a mam/7 165/ yar?yi'f?f? 1.12: a a macaw 9,9; 045m, y/y/?y kit/L77 w; awe/LIV 52 y; 5/ 5m #Kyy/rm?g am 4 5/ 392/529 HM '9'452W5l'?" u? - ?152577355?? 54/2 7 92;: 12Wng .2 ?aming-in-y-m??: 7r-?2?52-w 9' i. wqu WIL H. GAFFEY 5 MARY V. GAFFEY 11269 PINESIDE DH. 314-432-7725 ff 19 2519 ST. LOUIS. MO 63146 algaeDOLLARS COMMUNITY CREDIT UNION :1 I I: BE LOB l8 ffzi'g?d?h?, X14, 03 L080 EE Fl mop! 2 To be filed with empioyee 0'35 1 (931351 ?ames 0006731 lForrn w-z Wage ana lax stalemem 1985 '3 State income inn i?s?cazcoza '4 11'. MP. lat-'3': 13 -l as 115 0127qu I rufgim? :i-f'i 415-3591 L?Fy'i. REJ- f'33". tgg??q??uaa: 9 Emma; mm: Hm: vane-s u: 91 :13 same. 35:: was 401309.72 IE ERIE 310 5.58 I. I In: Fir-3. A 5 MISS. 2? f. ho ST. LQUL 91634.52 i'J? Hi} 21' C??f I ha 031 293-76j :54 excess. 53.1w La?f 99.2mm i1: soon sac-5m m: vane-3w I 7.26 1? 1:?5 I :3 5'5! 1o153.9? nus-41:33:" 311' - . I :?mecaLHm: 3:3 .. . Com: 2 To be filed with 411?, Form w-2 Wage and 13:: Statement 1988 jag; return. and Ergpioyer's copy compared employee's State income 1 CONTROL 0006732 3 {9116:1335 43-0420020 4 HATE 19. thER 00 115 01278 ms Gama-ED Lh??l - mm: was min ""310: 147-22-273 an: 9 Fi?t?m nit-gag wmmam 5J1472o10 13 360A: mum-n ?i 5 BL: 10 mm 1:95. GEHEH SWEEPEAWA .00 1281664o3b ssd?ar 6v?30i5 31120.42 - 7 2 1a: emss Gamma "Inner Wm; BBC h. LIP ST. LOUIS I Am?Ah'Cf. EEC N3 3'379. 11. 395m. 5935511" 1:13 I-i 590-?. 195 50 $1.315 3-1" EOE-37. LOCAL MINE TAX 90 mar; $395? an; mall-J. gnu: MISSEQRI 1051'. 1355551533. E15. 5:931 (23 I DLN MISSOURI DEPARTMENT OF REVENUE 1988 INDIVIDUAL INCOME RETURN 0-1 040 Al FNDAR YEAR 19er OR TAX YEAR BEGINNING 1988. ENDING 19 v- LASTNANI CAR-RT SORT 000 102 142 98 ECURITY NO OCCUPATION eouses LAer 147222736 0 55345 3333 2 AL schRITv NC. OCCUPATION ICARE OF NAM I I I SCHOOL DISTRICT NO. 11269 PINESIDE DR 337/ RESENT I 1 POST OFFICE. STATE AND ZIP CODE ne ChIldren's Trust Fund works Ioward the prevention of on of Individual taxpayers as designated Cn IhIs return. I no abuse and neglect through public education and the funding of communily~based prevention programs. The fund relies on the lyou would hire to help prevent cnIld abuse and neglect in MIssouri. check this box I: and sea the instructions for line 43 . c' .- - A nine? Ems)? ,1 . . Jr. '33 YOUR FILING - - I . CI 1. Single - $1200 (See box 6 before Checking) 2. Married joint Federal and combined Missouri - 82400 El 3A. Married filing separate return - 51200 38. Married filing separate (spouse NOT filing) - 52400 'Ds. FILING STATUS AND EXEMPTION AMOUNT (Check only one box on lines 1 through 6 El 5. Qualifying widowier) with dependent child - $2000 Claimed as a dependent on another person's Federal tax return - $0.00 (Check applicable boxes) 65 or over- El 8. 65 Drover- El 9. Blind - Yourself Yourself Spouse CK OR MONEY UHUlzl-i Hth: El 4. Head Of Household - 32000 (See instructions) El 10. Blind - Spouse STEP.) FIGURE YOUR MISSOURI ADJUSTED GROSS {Attach a copy of page _1 and 2 of your Eederal Form 1040 if you Hausa?m? 3:221:33 gfiugrt?ons or If Form M04040 IIne 15T Includes loss(es) on SINGLE w-wrre Il. Federal adjusted gross income {see instructions12. Total additions (from Form MD-A. Part 1, iine 13. Total income-add-Iines 11 and 12 13H '3 3? 32731953300 3/ 2 2'2 i: 14. Total subtractions (from Form MD-A. Part 1. line 15. Missouri adjusted gross income - subtract line 14 from line 13 .. 15H 3/22 IST /6 9?56?4?5?2 P. 4?2" FIGURE INCOME 16. Income percentages - divide Column 15H and NEW 15W 137 100 from Federal Form 1040, line 6c (0H) Federal Form 1040A. line 6c 17. Missouri STANDARD DEDUCTION (DR) DEUUCTIUNS [see instructions18. Federal income tax [from Federal 1040EZ. line 9; ID4UA. line 22 less line 23b; 1040. line 47 less line 56IQ. Other Federal tax deductions (see instructions20. Exemptionamountcheckedon lines 1 throughB . . . . . 21. Number of dependents (00 nor INCLUDE YOURSELF 0a 5900er 1' 95'5- 2576 tel/fie in 0 l?f'?c?ic?o 1 3 s! as. ex"- mes are $400.00 List first names: COPY OF W-2 FORMS HEFIE NM 95722. Totaldeductions-addlines 17through21 . . . . . 23 24. Multiply line 23 by percentages on line 262 Eyfuw 2 ML, 25. Enterprise zone income modification (see instructions26. Subtract Me 25 from line 24. Enter here and on line 27 . . . . . 26H 102,3} 2-. I - - MO PLEASE BE SURE TO SIGN PAGE 2 OF THIS FORM 1988 FORM M04040 H-Husamo on SINGLE 27. Amountlrom line 26H andfor26W . . . . . . . . . .. 27H 5?6. 2 6 FIGURE YOUR TAX -- -. 23.? on line 27H and/or 21w (see tax table. Mil-A. page 2) . . . zen ?5?0 29. Resident credit [attach Form and other state's return30. Nonresident percentage (attach Form MU-NRI and copy of Federal return) . 30W . 31:" Balance l?EsidEnth-?s-ub-tract line 29 Irorn line 23) (on: (Nonresident- multiply line 28 by percentage on line so3'0 EF?fatw 7'57"? 591 Eli-1E ?aEWo bit 32iteraupm_ r. r- 33. Missount tax withheld as shown on your w-2 formls]. Formls) must be ATTACHED . . . tibia DNLYE r? 36. Amount paid with Missouri Form Mil-60, Application of Extension of Time to File . . . . . . . . . . . . . . . . . . . . . . 39. . - a .. "crease: INDICATETHEBEASDMSIFUR THIS AMENDED RETURN: - .I .i-?Itaiu?dg >DA.Federa Audit . . . . . . Cl 3. Net Operating Loss Carryhaclt . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter year of loss . C. Investment Tax Credit Carryback . . . . . . . . . . . . . . . . . . . . . . . . Enter year of credit i CI Correction other thanAEnter date of Federal amended return it Iiled . A 40. Total Payments and Credits - subtract line 39 from line ?ancee: iioun REFUND on AMOUNT aw 41. II line 40 is Iargerthan line SIT. enter difference here . . . . . . . . . . . . . . . 43. Amount oi line 41 to be contributed to the FUND for the prevention of child abuse 43 i 44. Overpayment to be refunded to you. Subtract lines 42 .and 43 from line 41 and enter here . . . . . REFUND 44 MAIL T0: DEPARTMENT OF REVENUE. P.0. 30X 500. JEFFERSON CITY. MISSOURI 65106-0500. en?s: J?m??i?pn46. Underpayment of estimated tax penalty (attach Form Enter penalty amount here . . . . . . . . . . . . Write your social security numberlsl on check or money order and make payable to Department of Revenue. MAIL TO: DEPARTMENT OF REVENUE. P.U. BOX 329. JEFFERSON CITY. MISSOURI 65107-0329. 2: emitters?!? RETURN .- In Under penalties of perjury. I declare that I have examined this return. including accompanying schedules and statements. and to the best of my knowledge . and belief it rs true. correct and complete. Declaration of preparer (other than taxpayer} is based on all information of which he has any knowledge. As provided in Chapter 143. a penalty of up to $500 shall be imposed on any individual who files a lrivolous return. I I AUTHORIZE THE DIRECTOR OF REVENUE OR HIS DELEGATE TO I DO NOT AUTHORIZE THE DIRECTOR OF REVENUE OR HIS DELEGATE DISCUSS MY RETURN AND ATTACHMENTS WITH MY PREPARER TO DISCUSS MY RETURN AND ATTACHMENTS WITH MY PREPARER voua sgunru?ae A DATE SIGNATURE DATE . i- mazes? L??h?y W/e/a/ Mo 860-1094111-8 SPOUS GNATUH I lino'c med. reign] DAYTIME TELEPHONE ADDRESS we are cooE ram on 3er i . 1 34! {free 1/ . DLN MISSOURI DEPARTMENT OF REVENUE 1 988 INDIVIDUAL INCOME TAX FORM ADJUSTMENTS TO FORM -EE INSTRUCTIONS FOR FORM MO-A (FORM M04040) AS SHOWN ON FORM M04040 YOUR SOCIAL SECURITY NO. SOCIAL SECURITY NO. Aw}? Mir/er 1/5 GAFEEV [9212,1725 . .4- .-.. ?r -: .. ?faith-3LHUSBAND AD 0? SINGLE WE 1. Interest on state and local obligations other than Missouri sources . I I (reduced by related expenses if expenses were over $580Partnership; El Fiduciary; CI SCorporation; - I I Other (description I 2" I (I: 3. TOTAL ADDITIONS - add lines I and 2 (enter here and on line 12. I . I I Form NIB-1040#9914193 2 ?#72 SUBTRACTIONS i I I 4. Interest from exempt Federal obligations included in Federal adjusted I I gross income (reduced by related expenses if expenses were over $500) 0: 4W (.1: 5. Any state income tax refund included in Federal adjusted gross f: income . . . . . . . . . . . . . . . . . 5? U1 4? 1? CI Partnership; El Fiduciary; CI Corporation: I CI Other (description TOTAL SUBTRACTIONS - add lines 4. 5. and 6 (enter here and on . I Iine14, Form Mil-1040daff??r?s 3 33:31 If. 1, 53': 948T, 'pnlx'lfg Ode .8 . . I ?rP-h rt it - It you were "required" to itemize deductions on your Federal Return, cheek hereEJ-ggSee, I - -- wasmen. . nn- nut. . 1. Total Federal itemized deductions from Federal Form 1848, line jib?I ?3 2. 1988 Social Security - yourself (not to exceed $337958719' If? 3. 1988 Social Security - spouse (not to exceed $3379.501988 Railroad Retirement Tax - yourself (not to exceed $5825.981988 Railroad Retirement Tax - spouse (not to exceed $5025.901988 Self-Employment Tax (Federal Form 1040. line 43) a a 7. Cultural Contributions (DO NOT INCLUDE CASH CONTRIBUTIONS) - see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8. TOTAL - add lines I through State and local income taxes deducted on Federal Form 1040. Schedule A. line 10. Less: Kansas City and St. Louis Earnings Taxes included in line Net Subtraction - subtract line 1O from line 12. MISSOURI line 11 from line 3 (enter here and on line 17. Form NIB-1040) .. 12 NOTE: IF LINE 12 IS LESS THAN LINE 1. SEE 850-1881 (11.33} - . ya {?rm W-2 Wage and Tax Statement 1989 Copy for employee's records This is being fumished to the Internal Revenue Service. THE SOCIAL SECURITY RATE OF 7.51?. INCLUDES 1.45% FOFI HOSPITAL INSURANCE BENEFITS AND 6.06% FOR RETIREMENT. SURVIVORS. AND DISABIUTY INSURANCE EE BACK FOR IMPORTANT EARNED INCOME CREDIT INFORMATION This infonnation Form W-2 Wage and Tax Statement 1989 .Copy foremployee's records. Is beIrIg furmshed to the Internal Revenue Service. THE SOCIAL SECURITY RATE OF 7 HOSPITAL INSURANCE BENEFITS AND 506.. I FOFI AND DISABILITY INSURANCE. 4? RETIREMENT- .51?5 INCLUDES FOR SEE BACK FOR IMPORTANT EARNED INCOME CREDIT INFORMATION ?Hsm EMPLOYEE 5 50 SEC WEEK warm . NUMBER 3 WERE LD. NUMBER 3 CI. WE 0003621 43-0020020 147-22-2736 0010251 5 WEW ?m ?59 DECEASED Rum Lemma mew. sum I. 8383 - mu - . . EMS-5 STATE ID. NUMBER 9 Farm TAX WITHIELD STATE 11 3 30 115 1273 3 35,607.46 00 39145.93 154mg 168 EXCESS LIFE 18 12. NAME. ADDRESS. AND IF SIDE 2 2. WE. ADDRESS. AND IF CODE AFFEY IDE DRIVE 6314b MDNSANTD COMPANY 800 N. ST. LINDBERGH BLVD. LOUIS MO 6316? Form W-2. Deparlmen the Treasury - INTERNAL REVENUE SERVICE I63 EXGESS EHCIJP IFS ;?z13.12 12 NAME. ADDRESS, AND CODE HUNSANTD 800 N. ST. CD LIND LOUIS Form Department of the Treasury - INTERNAL REVENUE SERVICE 1 mm H: In uses ws. mm 0mm 5 ALI-WW0 136.383.24 27,913.33? ISSMLEGMYIMGES IISOCIALSEMY TF5 IJSDOALSEWYWS 3,604.00 40.000.00 2,338.79 31,142.34 sun ME Tu 1a wm T95. ETC. 19 NAME STIRTE ?7 SIM-E INCWE TAX Wat-?5? T95 an 4,133.86 133,383.24 MISSOURI 903.52 27,913.36 ZOLDCALIICMTAX mmrgamg slunowv xel pue awoaw papauog go mammals (um mu) oz-M ms moo-J mammals 3 Ado: sz sa?em 12301 9: ploquIM ems cz '51? (dz-M) IUHOWE 0mm). L: (dz?M) ?319 ?Annual! 9:019 0: 0 6L 3' 3 paleoouv BI Ig plequIM awoouI Impas LI Tsar?- Harp?: 3:91 MIan IBIOOS Sl ed}: hynoas macs vl 3952M hynaas lupus (I) no. (qH-nuoop) uoneuucuul lacuna pouodou Msnolnud 8v we? 4 muoatn nous '0qu MI m1 can no pun:an II hue ZI mm IIoIdwoo (mm; snogmd uo unaqs Auawoaul se) ameN 5,99A010w3 :1 N95 zawoau sperIduJa .LS 0.175 5353955 3 00?? 3169211 5.3.21.3?5 .1 . HEY I200 6:150 all pus ?sm'ppv '?meN OI apoo put: csuppy 'euJeN spaAoIdmg a 3:2: e::.00 1. 0330::0-5: . :69 'gzez?zt?sz .quwnu ems 5.19IIoIdu13 a ma Iempag 9.19501de 1an}; $3050:de 9 N59 1381100 s,aerIdw3's I. oe-Ie-oIma. WEI . E1 .naz'M CI . dz?M CI Wt lo" em .ngso' [?3911 2:29.000 '59' SL osn ega?oldwg penance bung ma). i1 .p 986 82588 - 2397 4 Department of the Treasury-Internal Revenue Service .2 us. Individual Income Tax Return For the year January - December 31. 1589, or other to: year beginning .1939, ending .15 0M3 "m 1535-09" ?1 Your social security number WILLIAM MARY GAFFEY 147?22-2736 11269 PINESIDE DR Spouse's social security no. ST LOUIS MO 6314-6 558-46-8383 For Privacy Act and Paperwork Reduction Act Notice. see Instr. Presidential Do you want $1 to go to this fund 1 Yes 3 No Note: Checking in will Election A . not change your tee Campaign return, does your spouse to go 10 This fund . Yes ?5 No or reduce your refund. 1 Single Filing Status 2 Married filing joint return (even if only one had income). Check only 3 Married filing separate return. Enter spouse's 8.3. no. above at full name here. 4 Head of household (with qualifying person). (See page of Instructions.) If the qualifying person is your child but not your dependant. enter child's name here. 5 Qualifying widowierl with dependent child (year spouse died 19 (See page of Instructions] Ba I ,Yourself If someone (such as your parent} can claim you as a dependent. on his or her tax return. Exemptions do not check box So. But be sure to check the box on line 33b on page 2. 60 A (See I: I ISpouse insuuminns Dependents Cir-?ee Ir age 23:? older. Ne. ?tannins o' "mm" on page 8} Name mm. and um mm I: vrg?s 6? . le? with you more than . didn't live 6 2:30:42. dents' see separation insrructions page 91 on page your child didn't live with you but is claimed as your dog. under a ore-1985 agreement. check herePI mixing" a Total number of exemptions claimed nun above 5 2 Income 7 Wages. salaries, tips. etc. (attach w-2) 7 193. 251 I 3 11 Please mach 83 Taxable IntereSt Income (also attach Schedule if over a 9 copy 8 of your bTax-exempt int. inc. (See page 10.1 incl. on line So ab Forms W-Z, W-ZG. 9 Dividend income (also attach Schedule if over $400) 1 . 720 10 Taxable refunds of state and local income taxes. if any. from worksheet on page 11 of Instr. 10 11 Alimony received 11 If_you do not 12 Business income or (loss) (attach Schedule 12 (513?: p: W'sz-of 13 Capital gain or (Iossi (attach Schedule Inmruc?ions. 14 Capital gain distributions not reported on line 13 (see page 11) 14 15 Other gains or (losses! (attract Form 479?) 15 16a Total IRA 153' 44 . 520I 16b, Taxable amount (see page 11) 16b 17a Total pensions and annuities [1'73] I 17b. Taxable amount (see page 12} 17b 18 Rents, royalties, partnerships, estates, trusts. etc. (attach Schedule E) 18 -3 053 19 Farm income or (lossl (attach Schedule Fl 19 20 Unemployment compenSation (insurance) (see page 13) 20 Please - - - 21a mach check 213 Social security benefits. I I 21b Taxable amount, (see page 13) 21b or money Order here- 22 Other income (list type and amount-see page 13) 23 Add the amounts shown in the far right column for lines 7-22. This is your total income 193 354 Adjustments 24 Your IFIA deduct, from applic. worksheet on page 14 or 15 24 to Income 25 Spouse's IRA ded. from applic. worksheet on page 14 or 15 25 25 Self-empl. health insurance ded. from worksheet on page 15 26 (59? 27 Keogh retirement plan and self-employed SEP deduction mm 27 Instructions . . page 1? 28 Penalty on early Withdrawal of savings mm 28_ 29 Alimony pd. a(recipient's last name A. and to social security no. I a 30 Add lines 24 through 29. These are your total adjustments. 5 Adjusted 31 Subtract line 30 from line 23. This is your adjusted gross income. If this line is less than 19,340 and a child lived with you. see "Earned Income Credit" (line 58) on GTOSS Income page 20 0 Instructions. If you want IRS to figure your tax. see page 16 of Instructions. .P 31 193 354 10/271'89 988 82588 2397 form l?dD Itsasl Pace 1! 32 Amount from line 31 (adjusted gross income) 193 354] SSa-Check if: You were 65 or oyerElBlind DSpouse was 65 or oueD mind, Tax Add the number oi boxes checked and enter the total here I338 1 Compu- bli someone (such as your parentl can claim you as a dependent. check here u? tation It you are married filing a separate return and your spouse itemizes deductions. or you are a dual-status alien, see page 16 and check here 334:] 34 Enter the 0 Your standard deduction (from page 1? of the instructions). OR large.- Your itemized deductions (from Schedule A, line 26). l7 660 of: it you itemize. attach Schedule A and check here 35 Subtract line 34 irom line 32. Enter the result here 175 594 35 Multiply $2,000 by the total number oi exemptions claimed on line 6e 4 000 37 Taxable Income. Subtract line 36 from line 35. Enter result (if less than zero enter zero.) 1?71 594 Caution: It under age 14 and you have more than $1,000 of investment income. check here? and see page 1? to see if you have to use Form 3615 to figure your tax. 38 Enter tax. Check if from Tax Table. bEITax Rate Schedules. or Form 8615 48 893 (If any is from Formls) 8814, enter that amount here ., 39 Additional taxes (see page 18). Check it front: aD Form 4970 or 6! I Form 4912 I 40 Add lines 38 and 39. Enter the total .. 48 a 893 . 41 Credit for child dependent care exp. (attach Form 2441] 41 credits 42 Credit for the elderly or the disabled (attach Schedule Hi 42 43 Foreign tax credit (attach Form 1116) 43. (ig?uc?ons 44 Genera bu?ness cremt Check from on page 18.] aE] Form 3800. orb Forrn (specify) 44 45 Credit tor prior year minimum tax (attach Form 8891) 45 46 Add lines 41 thru 45. Enter the total 47 Subtract line 46 from line 40. Enter the result (it less than zero, enter zerol 47 4B . 893 48 Sell-employment tax [attach Schedule SE) 48 Other . . . Taxes 49 Alternatlye tax (attach Form 6251) 49 uncluding 0 Recapture taxes (see page 18). Check if from: aljForm 4255 or bl: Form 8611 50 Aduance Ht Social security tax on tip income not reported to employer (attach Form 4137) 51 Pittman?) 52 Ian on an IFIA or a quali?ed retirement plan (attach Form 5329) 52 53 Add lines 4? through 52. Enter the total 4.8 893 Medicare 54 Supplemental Medicare Premium (Attach Form .3308) Premium 55 Add lines 53 and 54. Enter the 1013'. Title is your total (Ian and any supplemental Medicare premium 4 8 56 Fed inc tax withheld (if any trom Formls) 1099. check>l_l) 56 39 833 57 1989 estimated tax paymts 8t amt applied from 1988 return 57 Payments 58 Earned income credit. (see page 20) 53 59 Amount paid with Form 4863 (extension request) 59 Attach Forms 60 Excess social security tax and HBTA tax withheld (see page 20) 60 w'z- Wis- 61 Credit ior Fed. tax on fuels (attach Form 4136] 61 and W-ZP . . from 62 Regulated tnveStment company credit (attach Form 2439} 62 63 Add lines 56 through 62. These are your total payments 39 . 833 64 If line 63 is larger than line 55. enter amount OVERPAID new?! at 65 Amount or line 54 to be REFUNDED TO YOU Amount You owe 66 Amount of line 64 to be APPLIED TO 1990 EST. TAX I 6? lfline 55is Iargerthan line 63. enter AMOUNT YOU OWE. Attach check or money order for full amount payable to "internal Revenue Service." Write your social security number, daytime phone numben a.?1sas Fonn 1040" on 68 Penalty for underpayment of estimated tax (see page 21) 68] 98] Unoer penalties of I declare that have examined this return and accomolnying ccnedUIea ano statements. and to me beat at my knowledge eno ballet. they are true. correct. and complete. Declaration ot preparer (other then teapayerl ta paced on all Inlorrnatton ol which preparer on any knowledge. Here Your signature Date Your occupation {Keep a copy of} RETIRED ?his Spouse's signature (it joint return, BOTH must cigni Data -- your recordsJ Spouse's occupation COMPUTER LIBRARIAN Date Preoerer'e eoetel security no. Paid a It sell-kegolcyeo use ONLY RASKIN TIERNEY AND anon 43_145315: and adore? BALLAS 210 ZIP code chtoa ttnarae ST. LOUIS. MO a Ht: 986 82583 - 2397 N. 45- SCHEDULES A 8: 3 SCHEDULE A -- ITEMIZED 1989 Treasury (schedme is on Page 2) Attachment [?imsy 5min PAttach to Form 1040 >See tor Schedules A and (Form 1040i Seuuence No. 07 unels) as shown on Form 1040 Your social security number WILLIAM MARY GAFFEY 147?22-2736 Medical and 1 a Prescription medicines and drugs, insulin, doctors. dentists. Dental nurses. hospitals. medical insurance premiums you paid. etc. 13 Expenses . Other (list - Include hearing aids, dentures, eyeglasses. [Do not include transportation and lodging. etc.) b. expenses reimbursedor 1b paidbyothers(See 2 Add lines is and 1b. and enter the total here 2 instructions 3 Multiply the amount on Form 1040. line 32. by 2.5% L025) 3 0? Page 23-] 4 Subtract line 3 from line 2. If zero_or less. enter 0. Totalinedical ental .. 4 Taxes You 5 State and local income taxes 5 5 013 Paid 6 Real estate taxes 6 4 125 (See 7 Other taxes (list - include perSonal property taxes) 5 . instructions 313:3 1.391511% Egg 7 17 3 on page 24') 8 Add the amounts on lines 5 through 7. Enter the_total here. Total Taxes -- 5 8 Interest You 9 a Deductible home mortgage interest (from form 1098) you paid paid to ?nancial institutions. {Report deductible points on line 10 Ba 3 . 630 Other deductible home mortgage interest. (It you paid to an individual, show that person's name and address} 15w . 9b 10 Deductible points (See instructions tor special rules) 10 11 Deductible inveStment interest {See page 25) 11 1 12 a Personal interest you paid (see page 25) I 12a) 224 Multiply the amount on line 12a by 20% (.20). Enter the result 12b 45 13 Add the amounts on lines 9a through 11, and 12b. Enter the total here. Total interest 13 3 575 Gifts to 14 Contributions by cash or check. (It you gave or more to a Charity any one organization. show to whom you gave and how much you yupsaseeqo 14 3 . 573 i586 . 15 Other than cash or check. [You must attach Form 8233 if over SSDO.) 15 100 $223033, 16 Carryover from prior year 6 17 Add the amounts on lines 14 through 15. Enter the total here. Total contributions u? 17 3 673 (335113?? and 18 Casualty or theft lossles) (attach Form 4684). (See page 25 of the I) Theft LOSSES instructions.) . 13 Moving 19 Moving expenses (attach Form 3903 or (See page 25 Expenses oi the instructions.) Job Expenses 20 Unreimbursed employee expenses - iob travel, union dues. job and Most education. etc. (You. MUST attach Form 2108 in some cases. Other See Instructions.) 20 Miscellaneous 21 Other expenses (investment. tax preparation. safe deposit box. Deductions etc). List type and amount (See page 28 torexpensesto 21 deduct here) 22 Add the amounts on lines 20 and 21. Enter the total. 22 23 Multiply the amount on Form 1040, line 32. by 2% LOZ). Enter the result here 23 24 Subtract line 23 from line 22. Enter the result it zero or less, enter -0- Other 25 Other {from list on page 26 of instructions). Enter type and amount 2 Miscellaneous . Deductions 25 Total itemizad 26 Add the amounts on lines 4. 8. 13, 13. 19. 24. and 25. Enter the total here. Then Deductions enter on Form 1040. line 34, the LARGER of this total or your standard deduction from mg; pace of the instructions 26 1'7 660 For Paperwork Reduction Act Notice. see Form 1040 Instructions Schedule A (Form 1040) 1989 986 82588 - 2397 WILLIAM MARY GAFFEY 147-22?2736 STATEMENT SUPPORTING SCHEDULE A - PERSONAL INTEREST EXPENSE CREDIT CHARGE CARDS 224 TOTAL 224 STATEMENT SUPPORTING SCHEDULE A CONTRIBUTIONS NON-CASH CONTRIBUTIONS CHRIST COMM LUTHERAN SCHOOL 100 TOTAL 100 986 82588 - 239'? Schedule {Form 1040) 1989 one No. teas-nor: Page 2 as shown on Form 1040, (Do not enter more and social security number if shown on page l.I Your social security number WILLIAM S: MARY GAFFEY 147-22?2736 I Schedule - Interest and Dividend Income Attachment Sequence No. 03 If you received more than $400 in taxable interest income, you must complete Parts I and List ALL Part I interest received in Part I. If you received, as a nominee, interest that actually belongs to another person, Interest or you received or paid accrued interest on securities transferred between interest payment dates, see Income page 27. i588 Interest Income Amount Instructions on page; to and 27.) 1 interest income from seller-financed mortgages. iSee Instructions and list name of payer) MARK CONNER 1 23 5 2 Other interest income {List name of payer) FIRST COMM CREDIT UN 1'79 FIRST COMM CREDIT UN 1.158 Note: If you FIRST JERSEY SECURITIES B4 Form MURRAY FED 3'77 mm 10993310 FROM PARTNERSHIPS, S-CORPS AND TRUSTS 2 from a REGULAR INTEREST 86 brokerage tirm, list the firm's name as the payer and enter the total intereSt shown on that form. 3 Add the amounts on lines 1 and 2. Enter the total here and on Form 1040, line you received more than $400 in gross dividends andior other distributions on stock, complete Parts II part and If you received, as a nominee, dividends that actually belong to another person, see page 27. Dividend ?lncome Dividend Income Amount (5 4 Dividend income (List name of payer - include on this line capital gain distributions, ee . . . instruct-ions nontaxable distributions, etc.) on pages AG 2'70 1? and 27-1 KEMPER HUNI BONDS 284 HOINS HUNIS 7 89 HONSANTO 121 HONSANTO 426 HONSANTD 4 168 Note: If you PHILLIPS PETR . 100 received a Form IDES-DIV from a PIONEER II 607 brokerage firm, PRUDENTIAL BACHE I 132 list the firm's PUTNAH ENERGY RES gid?hgm TEMPLETON GLOBAL mm FROM S-CORPS AND TRUSTS dividends shown 5 Add the amounts on line 4. Enter the total here 5 0? that form- 6 Capital gain distributions. Enter here and on Schedule 0* 5 614 7 Nontaxable distributions. (See the Instructions for Form 1040. line 9.) 7 291 8 Add the amounts on lines 6 and 7. Enter the total here 8 9 Subtract line 8 from line 5. Enter the result here and on Form 1040, line 9 ?Jr 9 720 i If you received capital gain distributions but do not need Schedule to report any other gains or losses. see the instructions for Form 1040, lines 13 and 14. If you received more than $400 of interest or dividends, OR if you had a foreign account or magi; were a grantor of, or a transferor to, a foreign trust, you must answer both questions in Part Yes No JAccounts 10a At any time during 1989, did you have an interest in or a signature or other authority over a financial account and . in a foreign country (such as a bank account. securities account, or other financial account}? (See page 27 of the $3532" Instructions for exceptions and filing requirements for Form TD Bil-22.1) (See instructions If ?Yes,? enter the name of the foreign country.> 0" Page 11 Were you the grantor at, or transferor to, a foreign trust which existed during 1989, whether or not you have any beneficial interest in it? If "Yes." you may have to file Form 3520. 3520-A, or 926 ll [Earl-n {n?nl nun 9?6 $2588 - 2397 SCHEDULE Capital Gains and LOSSES one No. 1545-0074 (FORM 1040) (And Reconciliation of Forms 1099-8) "?arltnent oi the Treasury .- Attach to Form 1040. See Instructions for Schedule (Form 1040). ?1mm? irnal Revenue Service hFor more Space to list transactions for lines 2a and 9a. get Schedule O-l (Form 1040}. Soouonco No. 12A ?nals) as shown on Form 1040 WILLIAM St MARY GAFFEY Your socral security number Report here the total sales of Stocks, bonds. etc. reported ior 1989 to you on Formls) 1099-8 or on an equivalent substitute If this amount differs from the total of lines 2: and 9c. column attach a statement explaining the difference. See the Instructions tor line 1 for examples. 1 4 322 Short-term Capital Gains and Losses-Assets Held One Year or Less it} Description ol properly to! [late (cl Dale id} Sales price lei Cost or tn Loss (gt cam (Example. IOO shares 19'. acquired so? 15? other basis If (at is more (til is more preferred ol (him. day. er (Mm. day, er mugging m? '?or?lIIuTerl'? ?1 m" tillagt?g?m ?1 Za Stocks. Bonds, and Other Securities (Include All Form 1099-8 Transactions - see Instructions) 2b Amounts trom Schedule D-1, line 2b (Attach Schedule O-il Total (add column (dil 2c 2d Other Transactions: (Include Real Estate Transactions From Forms 1099?5) 13 Short-term gain tron-t sale or exchange of your home trom Form 2119.!ine 8a or 14 4 Short-term gain from installment sales from Form 8252, line 22 or 30 5 Net short-term gain or llossl tram partnerships. corporations, and fiduciaries 6 Short-term capital loss carryover 7 Add all at the transactions on lines 23. 2b and 2d and lines 3 through 6 in columns it) and 8 Net short-term gain or (loss), combine columns and of line 'i Long-Term Capital Gains and Losses-Assets Held More Than One Year Ba Stocks, Bonds, and Other Securities (Include All Form 1099-3 Transactions - see Instructions! 4-25 UNITS ASSET MGM 72588 61489 4.322 5:035 713 9b Amounts irom Schedule D-1. line 9b (Attach Schedule O-?li 9c Total (add column (dii So 9d Other Transactions: (Include Real Estate Transactions From Forms 1099-5) 10 Long-term gain from sale or exchange of your home from Form 2119, line Ba,10.or14 11 Long-term gain from installment sales from Form 6252, line 22 or 30 12 Net tong-term gain or (loss) from partnerships, corporations, and tiduciaries ?13 Capital gain distributions v? 14 Enter gain from Form 475?, line 1' or 9 15 Long-term capital loss carryover 1B Add all of the transactions on lines 9a, 9b and 9d and lines 10 through 15 in cots. and 17 Net long-term gain or (loss). combine columns (fl and (Lot line 16 17 327 For Paperwork Reduction Act Notice See Form 1040 Instructions. Schedule (Form 1040) 1989 pr?! ?3'5 985 82588 2397 Schedule 0 {Form 1040) 1989 Attachment Sequence No. 12A Page 2 Namelsl as shown on Form 1040 [Do not enter name and social security number it shown on page ll Your social security number WILLIAM MARY GAFFEY 147-22-2736 Summary of Parts I and ii Combine lines 8 and and enter the net gain or (loss) here. If result is a gain. stop here and also enter the gain on Form 1040, line 13. It the result is a (loss), go on to line 19 18 327 19 if line 18 is a (loss), enter here and as a (loss) on Form 1040. line 13. the smaller of: a The (loss) on_ _ine 18: or ($3,000) or. if married tiling a separate return. {$1.500} NOTE: When figuring which amount is smaller, treat-both numbers as if they are positive. Go on to Part if the loss on line 18 is more than $3,000 $1,500, if married filing a Separate return), OR if taxable income on Form 1040, line 37, is zero. ?we: Figure Your Capital Loss Carryovers From 1989 to 1990 Section A. - Figure Your Carryover Limit 20 Enter taxable income or loss from Form 1040, line ill Form 1040. line is zero. see the InStructions for the amount to enter.) 20 NOTE: For lines 2.1.through 35, treat all amounts as positive. 21 Enter the loss shown-on-line 19 . 21 22 Enter the amount shown on Form 1040. line 36 22 23 Combine lines 20. 21. and 22. It zero or less, enter zero . 23 24 Enter the smaller of line 21 or line 23 -. - 24 Section B. - Figure Your Short-Term Capital Loss Carryover {Complete this section only if.there is a loss shown on line and line 19. Otherwise. go on to Section 0.) 25 Enter the loss shown on line 8 2 26 Enter the gain shown on line 1? 26 27 Enter the amount shown on line 24 27 28 Add lines 25 and 2? 1:9 Subtract line 28 from line 25. It zero or less, enter zero. This is your short-term capital loss carryover from 1999 to 1990 29 Section C. - Figure Your Long-Term Capital Loss Carryover (Complete this section only if there is a loss shown on line 1? and line 19.) 30 Enter the loss shown on line 17 31 Enter the gain shown on line 32 Enter the amount shown on line 24 32 33 Enter the amount shown on line 25 33 34 Subtract line 33 from line 32. ll zero or less, enter zero 34 35 Add lines 31 and 34 35 36 Subtract line 35 trom line 30. ll zero or less. enter zero. This is your long-term capital loss carryover from 1989 to 1990 35 of the Installment Method and Report a Note or Other 37 Check here if you elect out at the installment method. PU 38 Enter the lace amount of the note or other obligation. 5 39 Enter the percentage of valuation of the note or other obligationReconcile Forms 1099-8 For Bartering Transactions Amount of banerin income (Complete this part if you received one or more Formisl 1099-3 or an equivalent from Form 1099943 or substitute reporting bartering income.) timed 4o Form 1040, line 22 4? 41 Schedule 0 (Form 1040) 41 42 Schedule 0 (Form-1040) 42 43 Schedule (Form 1040) 43 44 Schedule (Form 10401 44 ?15 Other Form (identify) lit not taxable, indicate reason - attach additional sheets if necessaryTotal (add lines 40 through 451 45 Note: The amount on line 49 should be the same as the total bartering income on all Forms 1099-3 and eouivalent statements received. torsoras ?35 986 Schedule iForm 1040] 1889 Namelsl as shown on return {Do not enter name and social security number if shown on page 1) HILLIAH S: MARY GAFFEY 82588 239'? Income or Loss From Partnerships and Corporations Attachment Seouence No. 13 Your Page 2 social security number 147-22-2736 J'f you?reocrtaloss from an at you must check either column In! or to describe your investment In. Sn Instruction II you check column vou must Form 6193. NOTE: If you near! amounts from tart-rung or fishing on Sen. E. you must include gross Income from those activities on line 43 below. Enter'P. for Icl Check if Emma?? lmrfa?tment 30 am A luv GAFFEY INC 5 43?1515763 THOMSON HCKINNON ASSET MGHT 13-3441483 Passive Income and Loss Nonpassive Income and Loss lg'l Passive loss allowed ?11 frDl'l'I Nonpassive IOSS ?0111 {ii Seciion 179 [kl Nonpassive income from irom Form 3582 Schedule K-1 Schedule K-?l deductiOn Schedule K-I A 3 6 84 621 31a Totals .. Totals 3 584 . . . 32 Add amounts in columns {hi and ikl. line 31a. Enter total income here 32 521 33 Add amounts in coIUmns lg}, ii), and (ii. line 31b. Enter total here 33 3 684 34 Total partnership and corporation income or (loss). Combine amounts on lines 32 and 33. Enter the result here and include in the total on line 42 below 34 "3 063 iPartdil} Income or Loss from Estates and Trusts 35 Name ident?gflifarili?gyn?mber A Passive Income and Loss Nonpassive Income and Loss Passive deduction or loss allowed Idl Passive income from Dleducvon 0" EL oghf" from Form 8582 Schedule K-t g'LherEUIerznt? A 363 Totals Totals 37 Add amounts in columns id) and it). line 35a. Enter total income here 37 38 Add amounts in columns Icl and line 36b. Enter total here 38 i 39 Total estate and trust income or (loss). Combine amounts on lines 37 and 33. Enter the result here and include in the total on line 42 below 39 Income or Loss From Real Estate Mortgage Investment Conduits IREMICs) - Residual Holder (cl Excess inclusion {oi Taxable income ibl Employer lel Income from Schedule 40 Home identification number 0.. line 31: . . 41 :1 Summary of Parts 1 Through IV 42 TOTAL income or Class}. Combine amounts on lines 29, 34, 39. and 41. Enter result here and on Form 1040, ?h ?12 "3 rC)5:3 r" 43 Farmers and fishermen: Enter your GROSS FARMING AND FISHING INCOME reported in Parts I. II, and (see instructions) 43 CF9154 986 82588 2397 STATEMENT SUPPORTING NONPASSIVE INCOHE AND LOSS twtxuttx NON PASSIVE SEC 179 NAME DED ID LOSSES PARTNERSHIPS AND CORPORATIONS K01 HV GAFFEY INC ACTIVITY INCOME 986 82588 - 2397 a} underpayment of . rn Estimated Tax by and Frducrarles or man a rusur . FSee separate instructions - ?tsrnil Hole-Irrir?onsarrwea FAttach to Form 1040 or Form 1041 Attachment Sequence No.44 Namelsl shown on tax return Social security number WILLIAM 8c MARY GAFFEY 147-22-2736 Note: In most cases, IRS can figure the penalty for you and you do not have to complete this form. See the separate instructions for more information. Figuring Your Underpayment 1 Enter your 1983 tax alter credits (from Form 1040, line or Form 1041, Schedule line 41 Other taxes (See Instructions) 48.893 N4 3 Add lines 1 and 2 4 Earned income credit 4 5 Credit ior Federal tax on iueIs 5 5 Add lines 4 and 5 7 Subtract line 5 from line 3 3 Multiply line by 90% L90) I 8 44 .004? 9 Withholding taxes tram 1989 Form 1041], lines 55 and 50 (or Form 1041, line 24el. (Include any credit from Form 4469.} 9 39 83: 10 Subtract line 9 from line 1. If the result is less than $5130, do not complete rest at lorm. You do not owe the penaltym 10 9 06I 11 Enter your 1988 tax. (caution: see 11 41 14' :2 Enter the smaller of line 8 or line 11m? 12 41 14' If line 8 is equal to or more than line 12. do not complete or file this form: You do not owe the penalty. I Payment Due Dates 13 Divide line 12 by tour and enter the result in each [81 {bl icl column However, if you use the annualized income Apr. 15. 1989 June 15, 1939 Sept. 15. teas Jan. 15. 1990 inSIallment method. complete the worksheet in the InStructions and enter the amount from lin in each column oi line 13. Also check this box FE and attach a copy at the worksheet 13 10.287 10,287 10,287 10.28 Complete lines 14 through 21 for one column before completing the next column. 14 Estimated tax paid and tax withheld. lSee Instructions). For Column in) only, enter the amount trom line 14 on line 18 9.958 9.958 9.95 If line 14 is equal to or more than line 13 for all payment periods, do not complete or file this form unless you checked the box on line 13. 15 Enter amount, it any, trom line 21 of previous column 16 Add lines 14 and 15 17 Add amounts on lines 19 and 20 of the previous column and enter the total 18 Subtract line 17 from line 16. ll zero or less, enter zero. For column is) only, enter the amount from line Remaining underpayment from previous period. If the amount on line 18 is zero. subtract line 16 from line 17 and enter rc5ult, otherwise enter zero. .10 Underpayment. It line 13 is more than or equal to line 18, subtract line 13 tram line 13. Then go to line 14 of the next column Otherwise. go to line Overpayment. ll line 18 is more than line 13. subtract line 13 from line 18. Then go to line 14 of next column Go to Part II on page 2 to figure the penalty. an Iln?inn 1 clan-purin- :nnornnO; 9.953 9,958 9,35 328 657 98 986 82588 - 2397 2210 (1989} Page 2 Figuring the Penalty (Complete line 23b-24c oi one column before completing the next column.) Payment Due Dates la) lb) Apr. 15, 1989 June 15, 1939 Sept. 15, 1939 Jan. 15. 1999 22 Underpayment from line 29. page 1 Rate Period 1 - 12% lApril 15, 1989?September 30, 1989) 23 a Computation Starting date for this period Apr. 15. 1989 June 15, 1989 Sept. 19. 1989 I: Number of days FROM the date on line 233 T0 the date nails: DBVSI Days: the amount on tine 22 was paid or September 30. 1989. whichever is earlier Number of days on line 23b 12% underpayment on 355 line 22 (see instructions) Jr Rate Period 2 - 11% (October 1, 1989-April 15, 19901 24 a Computation starting date for this period 5391- 30? 1939 Sept. 30; 1939 5391 3U. Number oi days FROM the date on line 243 T0 the date Days: Davs: Days: the amount on line 22 was paid or April 15. 1990. whichever is earlier 24b Number of days on line 24b 11% underpayment on 355 line 22 {see instructions) 24: 25 Penalty Add all amounts on lines 23c and 24c in all columns. Enter the total here and on Form 1049, line 58. or Form 1041. line 29. whichever 25 3 98 err-toes 1! 15190 A In In WILLIAM HARY GAFFEY 986 FEDERAL 82588 - 2397 STATEMENT SUPPORTING UNDERPAYMENT OF ESTIMATED TAX PENALTY CALCULATIONS 147-22-2736 INSTALLMENT DUE DAIE 04/17/89 06/15/89 09/15/89 01/16/90 AMOUNT OF UNOEBPAYMENT 328 657 985 1.314 AMOUNT PAID 328 657 986 1,314 DATE PAID OR 4/15 06/15/89 TOTAL PENALTY 09/15/99 TOTAL PENALTY 01/15/90 TOTAL PENALTY 04/15/90 TOTAL PENALTY TOTAL PENALTY NUMBER OF MONTHS - DAYS 59 FOR THIS 92 FOR THIS 15 107 FOR THIS 89 FOR THIS RATE 12% PERIOD PERIOD 11% PERIOD 11% PERIOD PENALTY AMOUNT 20 20 37 35 35 98 I 22?2736 W. GAFFEY 986 82588 2397 1999 PAGE 01 SUMMARY OF INSTALLMENT SALES In? 4797 GAINS ORDINARY CAPITAL INCOME GAINS ?0an CAPITAL GAINS UNCOLLECTED PRINCIPAL SHORT LUNG BEGINNING END TERM TERM OF YEAR 8384 40000 27975 UNCOLLECTED GAINS END OF YEAR ORDINARY CAPITAL 19503 For ..Irtrnant of the Treasury 986 .6252 5 See instructionsb Attach installment method. rnal Revenue Service 82588 INSTALLMENT SALE INCOME Use a separate form for each sale or other dis 2397 to your tax return. position of property on the OMB No. 1545-0228 1989 Attachment Sequence No.79 goals) as shown on tax return identifying number WILLIAM 8c MARY GAFFEY 147-22-2736 A Description 01' UKIAH CALIFORNIA Date acquired (month. day. and 31/66 Date (month. day. and Year) Was property sold to a related party after May 14, 1980? (See Instructions) Yes No It the answer to is "Yes," was the property a marketable security? Yes No If you checked "Yes" to queStion E, complete Part If you checked "No" to question E. complete Part for the year of sale and for 2 years after the year of sale. Figure the Gross Profit and Contract Price (Complete this part for year of sale only.) 1 Selling price including mortgages and other debts. (Do not include Stated or unStated interest) 1 40 000 2 Mortgages and other debts the buyer assumed or took the property subject to. but not new mortgages the buyer got from a bank or other source. 2 3 Subtract line 2 from line 1 3 4D 000 4 Cost or other basis of property sold 4 8 000 5 Depreciation allowed or allowable 5 6 Subtract line 5 from line 4 (AdeSted basis) 5 8 000 7 Commissions and other expenses of sale 7 4 113 8 income recapture from Form 419?. Part (See instructions} 8 9 Add lines 6. i. and 9 12,113 10 Subtract line 9 from line 1. If zero or less. do not complete rest of form 10 2'7 887 11 11 property described in question A above was your main home. enter the total ol lines 9 and 15 of Form 2119 here 1 1 12 Subtract line 11 from line (Gross profit) 12 88"! 13 Subtract line 9 from line 2. If zero or less. enter zero 13 14 Add line 3 and line 13 (Contract price) 14 4-D . 000 Figure the Taxable Part of Installment Sale lCor-nplete this part for the year at sale and any year you receive a payment or have certain debts you must treat as a payment on installment obligations.) 15 Divide line 12 by line 14 (Gross profit percentageliFor years after the year of sale, see insrructions) 15 69 . 717595 15 For year of sale only - enter amount from line 13 above: otherwise, enter zero 16 0 17 Payments received during year (See inStructions) (Do not include stated or unsuited interest) 17 12 . 025 18 Add lines 18 and 13 12 025 19 Payments received in prior years (See insrructions) - (Do not include stated or unstated interest) 19 20 Multiply line 18 by line 15 (taxable part of installment sale) 8 384' 21 Part of line 20 that is ordinary income under recapture rules (See instructions) 0 22 Subtract line 21 from line 20. Enter here and on Schedule or Form 4791 8 384 - Figure the Taxable Part of Related Party Installment Sale (Do not complete this part if you received the final installment payment this tax year.) Name, address, and taxpayer identifying number of related party Did the related party, during this tax year, resell or dispose of the property"Div? if the answer to question is ?Yes,? complete lines 23 through 30 below unless one of the following conditions is met (check only the box that applies). The first disposition was a sale or exchange of stock to the issuing corporation. The second disposition was an involuntary conversion where the threat of conversion occurred after the first disposition. The second disposition occurred after the death of the original seller or buyer. it can be established to the satisfaction of the Internal Revenue Service that'tax avoidance was not a principal purpose for either of the dispositions. If this box is checked. attach an explanation (See instructions) 23 Selling price of property sold by related party 23 24 Enter contract price from line 14 for year of first sale 24 25 Enter the smaller of line 23 or line 24 25 1 Total payments received by the end of your 1983 tax year. Add lines 13 and 19 26 i Subtract line 25 from line 25. if the result is zero or less. enter zero 27 23 Multiply line 27 by the gross profit percentage on line 15 for year of first Sale 28 29 Part of line 28 that is ordinary income under recapture rules (See instructions) 29 30 Subtract line 29 from line 28. Enter here and on Schedule or Form 4192 30 For Paperwork Reduction Act Notice, see instructions. CFP3D2 Forrn "9891 985 82588 - 2397 . . . . . . OMB No. 1545-1008 Passrve Activity Loss Limitations Form D- See separate instructions. Department of too Treasury *Attach to Form 1040 or Form 1041 Attachment Internal Revenue Servrce Scauence No. Namels) as shown on return Identifying number WILLIAM MARY GAFFEY 147-122-2736 Computation of 1989 Passive Activity Loss Caution: See the Instructions for Worksheets 1 and 2 on pages 6 and 7 before completing Part 1. Rental Real Estate Activities With Active Participation {For the definition of active participation see Active Participation in a Rental Real Esrate Activity in the Instructions) Activities acquired before 10-23-86 lPre?enactment): .1a Activities with net income, (Worksheet 1. Part 1. column (all 13 1b Activities with net loss. (Worksheet 1. Part 1, column ., 1b Combine lines 1a and 1b 1c Activities acquired after 10-22-86 (Post-enactment): 1d Activities with net income, {Worksheet 1. Part 2, column (all 1d 1e Activities with net loss. (Worksheet 1, Part 2, column (bl) 18 1f Combine lines 1d and 1e 11 19 Net income or (loss). Combine lines 1c and 1t 1h Prior year unallowed losses (from Worksheet 1. Parts 1 and 2. column (cl) 1i Combine lines 19 and 1h.. All Other Passive Activities Activities acquired before 10?23-86 {Pro-enactment): 23 Activities with net income, (Worksheet 2, Part 1, column (all 23 21: Activities with net loss. (Worksheet 2. Part 1. column (bl) 2b 2c Combine lines 2a and 2b 2c Activities acquired after 10-22-86 [Post-enactment): 2d Activities with net income, Worksheet 2. Part 2. column (all 2d 622 3 2e Activities with net loss. (Worksheet 2. Part 2. column (bll 26 2f Combine lines and 2e 2f 522 29 Net income or (loss). Combine lines 2c and 21 29 622 2h Prior year unallowed losses (from Worksheet 2. Parts 1 and 2. column (cl) 2i Combine lines Combine lines 1i and 2i. It the result is net income or -0- see the inatructions for line 3. If this line and line 1c or line 1i are losses. on to line 4. Otherwise. enter -0- on lines 8 and 9 and go to line 10 .. 3 622 Computation of the Special Allowance for Rental Real Estate with Active Participation Note: Treat all numbers entered in Parts II and as positive amounts. {See Instructions on page 7 for examples) 4 Enter the smaller of the loss on line 1i or the loss on line 3. It line 1i is -0- or net income. enter -0- and complete lines 5 through 9 5 Enter $150,000. If married filing separately, see Instructions 5 150 a 000 6 Enter modified adjusted gross income, but not less than -0- (see instr.) 193 . 354 Note: it line 6 is equal to or greater than line 5, skip line 7. enter -0- on lines 0 and 9. and then go to line 10. Otherwise. go to line 7 7 subtract line is from line 5 7 9 Multiply line 7 by 50% L5). Do not enter more than $25,000. If married filing separately, see I . I .. Instructions 3 0 9 Enter the smaller of line 4 or line 9 0 Computation of Passive Activity Loss Allowed 10 Combine lines 1c and 2c. It the result is net income or -0- skip to line 18 (See Instructions) 10 0 11 It line 1c shows income, has no entry or shows -D-, enter otherwise, enter the smaller of line 1c or line 11 0 12 Subtract line 11 from line 10. If line 11 is equal to or greater than 10, enter -0- 12 13 Subtract line 9 from line 3. 13 .0 14 Enter the smaller of line 12 or line 13 14 0 15 Multiply line 14 by 20% (.2) and enter the result 15 0 16 Enter the amount from line 5 16 0 1? Passive Activity Loss Allowed for 1989. Add lines 15 and 1B 17 18 Add the income. if any, on lines 1a. to, 2a, and 2d and enter the total 13 19 Total losses allowed from all passive activities for 1989. Add lines 17 and 18. See the Instructions to find out how to report the losses on your tax return 19 0 For Paperwork Reduction Act Notice. see separate instructions Form 8582 (198 .- DESCRIPTION KOZ THOMSON TRADE OR FROM SCH 986 82588 - 2397 STATEMENT SUPPORTING PASSIVE ACTIVITIES DISPOSITIONS 0F ENTIRE INTERESTS INCOME LOSSES PRIOR (A) (B) (C) HCKINNON ASSET HGMT BUSINESS 621 1 NET 622 986 82588 - 2397 STATEMENT SUPPORTING PASSIVE ACTIVITIES OTHER PASSIVE ACTIVITY WORKSHEET II PART II - POST-ENACTMENT INTERESTS IAHE 0? ACTIVITY CURRENT YEAR INCOME LOSS LINE 2D LINE 2E PRIOR YEAR LOSS LINE 2H {02 THOMSON MCKINNON ASSET IN FULL) TRADE OR BUSINESS 621 FROM SCH 1 TOTAL LINE 622 OVERALL GAIN OR LOSS 147?22?2736 W. GAFFEY 986 82588 - 2397 1989 PAGE 02 FED STATEMENT OF WAGES, SALARIES, TIPS AND TAXES WITHHELD FEDERAL FEDERAL FICA STATE CITY STATE W.T. WAGES W.T. W.T. WAGES ONSANTO CO LOUIS MO 35,607. 163,337. 3,605. 4,134. 163,337. 4,225. 27,914. 2,339. 904. 27,914. TOTAL 35,607. 163,337. 3,505. 4,134. 163,337.: TOTAL SPOUSE 4,226. 27,914. 2,339. 904. 27,914.* GRAND TOTAL 39,833. 191,251. 5,038. I ?3 147?22?2736 W. GAFFEY 986 82588 - 2397 l989 PAGE 01 FED NAME OF RECD AMOUNT TAXABLE PAYER THIS YR EXCLUDED PORTION 44.520 44.520 0 SPOUSE TOTAL 44,520 0 TOTALS TO '1040 PAGE 1 44,520 on I 147-22-2736 W. GAFFEY 985 82588 - 2397 1989 PAGE 02 FED A A NOTE 1 IRA ROLLOVER 44.520. TAXPAYER RECEIVED THE FOLLOWING AMOUNTS FROM RETIREMENT PLANS UPON RETIREMENT FROM MONSANTO co: CASH MONSANTO IRA 1 AND 2 8140 CASH MONSANTO SAVINGS 26048 STOCK MONSANTO SAVINGS PLAN 10332 THE ABOVE DISTRIBUTIONS WERE RECEIVED ON OCT 18: 1989 AND ROLLED OVER TO IRA ACCOUNT ON OCT 23, 1989 AND NOV 1, 1989 SEE DOCUMENTS ATTACHED Form 10363 Dommnaul nl Tumwry - can..- I OMB No. 1545-0119 Yea, t: 8- Statement for Recipients Total Distr-{bmions from Pro?t-SharingRetirement Plans. 'v'dual Rem?, mm? a: I. . o. :63; u: (-5.811 I F5 4525-3 CouyB-Fcr?ecmiem FIEGIUIEM 5 numner 1 Gross ammuuon 2 ?Fannie amoun: 3 l ?l Box 2 eugame lot Federal :ncamn ?89118] cam mac-non ?5 Emmayee commutwa or .- 'Categu'y -: NII unsure: ancracmuon emu - . Insurance 5 a - snag-1:12ovum-1? 5 Itmonul some. I HAY GUALLFT FER Luv? sua i??f??hT r91Vow var-canine a! total war-5mm. i In Fri Mum: ennui-ml0.093 - . .mnuun?unt "stun. .. 3.. . Luisashag?? .. Eat.? n. as.? a? ?Saar: Ea. now .333.? huh .3 ?13. .. Sin?: .5. ?anamnrw .. z. . . . .Etonuh HE war. :wL m?L.E?w.um.n man". Uta 49.1.23.? .3 waruni-l u. light-n}. I . urnilmi . f3FWHQ no FZHOEE mm . . 20 HQ mmomw Omi?mu." blur?GEE X8 20 HKUWMQ Nu IFFU numz mm .WMH .m i IF-o?u?n-?t-qum 20.3% ab OE MHDOJ Fm MDHEQ MQHMIZHQ .UJWHH kmuumw HH EEH mun?. an. 0.4.4 dyad: mu?n? UH .wwmmuHa away m4w> md??mado Emmi and? HONSANTO SAVINGS AND INVESTMENT PLAN I DISBURSEHENT STATEHENT THIS DISBURSEHENT IS.PROH THE ACCOUNT OF: GAFFEY . HARY 558?46?8383 SOC. SEC. NO. 558-46-8383 HARY GAPEEY 001/0021/15 11269 PINESIDE DR PAY CLASS A . ST LOUIS HO 63146 PARTICIPATION DATE: 10/01/74 DATE OF DISTRIBUTION: 09/30/89 REASON FOR DISBURSEHENT: TERHINATED YOU WILL RECEIVE UNDER SEPARATE COVER A CHECK IN THE AMOUNT OF $26,047.57. FIXED SAVINGS HONSANTO STOCK TNCOHE EQUITY BONDS TOTAL SHARES VALUE VALUE VALUE VALUE VALUE BEGINNING BALANCE 163.4046 19030.28 25782.67 .00 .00 44812.95 DISBURSENENT BONDS ISSUED .00 .OO STOCK ISSUED 163.0000 18765.38 18765.38 CASH VALUE .4046 264.90 25782.67 .00 .00 26047.57 FEDERAL TAX NITHHELD .00 ISSUED 26047.57 BALANCE REMAINING .0000. .00 .00 .00 ,La..00 .00 I NOTE: YOUR DISBURSEHENT PROH THE FIXED INCOHE FUND IN INTEREST AFTER 09/30/89. .. TAR INFORMATION RELATED TO THIS DISBURSEHENT HARRET VALUE HONSANTO SHARES 115.125 COST BASIS OF YOUR HONSANTO SHARES 63.388 YOUR TAXABLE DISTRIBUTION IS COHPOSED OF THE POLLONING ELEHENTS: CASH . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 26047.57 HONSANTO STOCK . . . . . . . . . . . . . . . . . . . . .. 5 18765.38 LESS YOUR CONTRIBUTIONS . . . . . . . . . . . .. 0.00 LESS UNREALIZED APPRECIATION . . . . . . .. 3 8433.17 TOTAL TAXABLE AS ORDINARY 5 36379.78 THE UNREALIZED APPRECIATION SHOWN ABOVE IS THE DIFFERENCE BETNEEN THE AVERAGE COST OF YOUR HONSANTO SHARES AND THE MARKET VALUE OF THOSE SHARES ON THE SETTLEHENT DATE AND IS DEFERRED FROH TAXATION UNTIL DISPOSITION OF THE STOCK. DUE WAS CALCULATED BASED ON THE CALCULATED NET TAXABLE INCOHE. IF YOU ELECTED NO HITHHOLDING OR THE ASH AHOUNT HAS INSUFFICIENT TO COVER THE WITHHOLDING DUE YOU HAY BE REQUIRED TO FI QUARTERLY ESTIMATED TAXES. REFER TO FORM IOQOES FOR INSTRUCTIONS FOR FILING ESTIMATED RETURNS. THIS DISEERSEHENT OES QUALIF. AS A LUHP-SUM DISTRIBUTION. ELEASE TO THE ENCLOSED TAR INFORHATION STATEMENT FOR ADDITIONAL TAX CENSZDERATIONS REGARDING YOUR DISTRIBUTION. YOU SHOULD CONTACT YOUR TAX ADVISOR AS LEGAL AND TAX IHPLICATIONS OF THIS DISTRIBUTION HAY VARY FROM ONE INDIYIDUAL TO ANOTHER DEFENDING ON PERSONAL FACTS AND CIRCUHSTANCES. PLEASE THIS FOR YOUR TAX RECORDS. THIS Is BEING FURNISH- ED TO THE REVENUE SERVICE AND WILL BE REPORTED AS HAVING BEEN PAID IN CALENDAR YEAR 1989. u- - I a a .1 rr.. OCT 18 1939 193480 000534?52 HONSANTO IRA I II MARY GAFFEY EQUITY IHONY MKT GIC 1959 SIC 1983 GROSS 4472.51 924.65 533.13 2210.31 5139.83 NET AMT 5139.33 Detach before Vuucher - Empinyw Hun-1959 194320 000533h55 MONSANTO CONPANY SAVINGS AND INVESTMENT PLAN MARY GAFFEY 555-40-5353 PLN EXIT GROSS 25047.5? 35347.5? NET 500 N. LINDEERGH BLVD. 23047.57 ST. LSUIS NO. 631:? . m" -- :n-nvlu 'u rnunl 0 j" For {he Period: Nov 1 - Nov 30; 1989 Am! Mabel-z TBQ-R13194-14 Page 1 of 2 operaan 01.051110 . A. Net Worth .. Your rimm Advisor: . - JACK ABELS '7 SECURITIES vnwE - 032,007.50 052,277.00 . 11 HEWEC HHRKET FUNDS I $820.00 $854.33 SUITE 1410 01mm, no 03105 314-863-9400 Your Federal ID umber: 550-46-8385 TomL NET mam 032,967.50 053,131.33 .. PRUDENTIAL BACHE THIS 75:11:00 YEAR TO DATE MARY GAFFEY IRA Income .. DATED 11258 PINESIUE DR HONET FLND $34.33 $34.33 ST LOUIS I-IU Tum. $34.33 $34.33 i 1m .. Tax lnlormatlon .. RULLOVER 026,047.57 aunt DATE TRANSACTION QUANTITY DESCRIPTION AHOUNT CHARGED CREDITED - 11/17 Dividend 34.3300?an MONEY 01v REINV 10/20 - 11/16 ?may ?nd I DESCRIPTION QUANTITY PRICE VALUE EST. INCOME COMMENTS 0 .. amary MERICAN mum com: ?:00 10.00010: $7,200.00 $120.00 1.700 7. 11010 CALL 100 FAHILY cumI FEB 22 1/2 -4 0.020 4250.00 000m 003 STSTEH ImonanATEn 200 47.75010: $9,550.00 $400.00 4.190 7. YIELD CALI. 100 comma 00$ SYSTEM HAT 50 I -2 1.625 4325.00 sunnr 11m PAPER 00 200 51.250101 $10,250.00 $330.00 3.200 7. man33.75.19010100015 mc 300 25.000? 07,500.00 660.00 .000 7: new CALL 100 LIZ CLAIBORNE 1m 00030 -3 0.075 4252.50 000m 007 . 5" fev'tm side adduiona! infotmalian Rehremcnt account Statement Prudential-Sacha Secuntmc Inc. Fur Period: Oct 1 - Oct 31. 1959 Account Number: ma-msma-M Farm I OPLHIHG CLOSING Hot Harth . . . . . . . . . . . . . . . . . . . . Your Financial Advisnr: . JACK ABEIS VALUE $.00 s52.ca7.5o 11 suum HFRAHEC HONEY FUNDS 8.00 $820.00 SUITE 1410 H0 65105 314-663~9900 Your Fodnral ID Numb-3r: 556-136-038! TOTRL HORIH $.00 $32,907.50 BACHE nus PERIOD YEAR TO DME ARY IRA lncOll spoon-no-Inuonc I 1269 INESIUE DR LOUIS MO 63146-4923 INCUHE 9.00 3.00 198? 1988. In Information 526.047.51 . DalE IRANSSCIION AHUUNI CHAHUFH econ10/25 Sold -2 call CG 50 1 3/6 95n5 1nausacrluu P255 10/23 Sold -2 anL IPR 55 BS 2 1/2 we. OPENING PZSS 10/23 Sold '2 LID 30 IS 1 Bid PFHIHG 75l? crud]! . . 75M 101'25 Cretllt mausnn-m DEPOSIT . 55.1.11 2155 Sold -4 can an. FEB 27. AZ 2.00 EVENING all! 35.250 "It HONEY FD 1.00 nn hUl? P255 Sold -1 L10 APR 30 IS 1 BIG 3:00 3: UPEHIHG 1155 10/27 Purchasud 200 CULUHBIR SYSIEH 65 1/0 Inn-002301 9512'. '13; MW gaffaz/ an ab 93:223.! 986 82588 - 2397 MISSOURI DEPARTMENT or REVENUE 1989 -. INDIVIDUAL INCOME TAX RETURN FORM LONG FORM M0-1040 OALENDAR YEAR 1909 TAX YEAH BEGINNING 1539. ENDING AMENDED RETURN 9 The leoron's Trust Funo worn toward the pr-untion oi chili: [Dus- ancl neglect through public oouoltlon and the tonolng oi commuting-baud prevention programs. The load relies on' [no contributions of Individual teenagers as designated on this return. II you would like to help orevonl child loose and neglect ll'l Missouri. chock thus hon lot line 43. WILLIAM St MARY GAFFEY 147?22-2736 SPOUSES 50c. SECNO. ST LOUIS MO 63146 558-46-8383 OF RESIDENCE SCHOOL DIST. NO. ST LOUIS VOUR SOCIAL SECURITY NO. I no see the InstructionII El FILING STATUS AND EXEMPTION AMOUNT {Check only one box on lines 1 through BI ADDITIONAL INFORMATION {Check 1. Sinng $1200 (see box 6 beIore checkingI CI 5. Qualifying 'widowierl with 2. 55 OH OVER - YOURSELF I: I: 2. Married filing joint Federal and dependent child-$2000 8. 55 OR OVER SPOUSE combined Missouri-$2400 3A. Married filing separate return-$1200 B. Claimed as a dependent on another 9. BLIND - YOURSELF a 38. Married filing separate ISpouse NOT filingI-824UU person's Federal tax 10. BLIND - SPDUSE 4. Head of household-$2000 Isee inStructionsI STEP 3 FIGURE YOUR MISSOURI ADJUSTED GROSS INCOME ?5 Attach a copy 01 page 1 and 2 of your Federal Form 1040 if you 3 itemized deductions or it Form MCI-1040 line 1ST includes lossiesl H-HUSBAND W-WIFE TOTAL 8 of 51000 or more, or if you claimed a pension exemption. on SINGLE .11. Federal adjusted gross income (see instructions) 1-55 970: 11 26 384: 193 354; 12. Total additions (from Form Part 1. line 3) 284' WW I 2 13. Total income - lines 11 and 12 mi 167 . 254: 26.3841 14. Total subtractions Iirom Form MD-A, Part 1, line BI 14? 14w I . 15. Missouri a'diuned gross income - subtract line 14 I from line 13 15H 157 .254: 5W 26 384: 151' 193 5381 16. Income percentages - divide Column 15H and 15W 1ST 100 17. Pension exemption [From worksheet on page 6. Attach W-ZP and copy of federal return, page 1 and 2) 17 18. Enterprise zone income modification Isee instructionsl 13 I 19. Missouri STANDARD DEDUCTION IDRI ITEMIZED DEDUCTIDNS (see inStructions) 19 17 591' 20. Federal income tax {from Federal 104052, line 7. 1040A, line 22 less line 25b: 1040. line 4? less line 58) It 20 48 893: In 21. Other Federal tax deductions (see instructions) 21 . . - no: 22. Exemption amount checked on 1 through 5 22 2 400 u. if 23. Number of dependents (DO NOT INCLUDE YOURSELF DR SPOUSEI . 3 from Federal Form 1040, line So IDFII Federal Form 1040A, line 8c ?mm Pl: 1; $400 a 23] I ?5 List first names: 24. Total deductions - odd lines 17 through 23 24 68 . 884 25. Combined taxable income - subtract line 24 from line 15T 25 124, 754 25. Multiply line 25 by percentages (96) on line 15. Enter here and 1 on line 26H 107,288. 25w 17,466: 25T 124.754 CFPZOB 02:05:90 mono: cu: (Hm: 'rn elrm Dan: '1 m: 'rulc- :nnu teas two-toad 888 82588 2397 race 2 e. H-HUSBAND on SINGLE - WIFE TOTAL Taxable income amount from line 25H and/or 25W and 261. 2714; 107 288! 27W 1 7 455! 124 754? 23, TAX on line 27H and/or 23W Isee tax table MD-A. page 2) 28H 6 212' 28k?. 823' 29. Resident credit (attach Form MO-CR and other state's return} 29H I 29th. I or 30. Nonresident percentage Iattach Form MO-NRI and copy of Federal return31. Balance (Resident - subtract line 23 from line 28) (OR) {Nonresident - multiply line? 28 by percentage on line 30). 31H 5 212: 31? 823i 7 035: 32. Miscellaneous tax credits (from Form MO-A. Part 3. line 9T) 32 i 33. MISSOURI tax withheld as shown on your w-2 formIsI. FormIs) must be ATTACHED . I 33 5 . 038' 34. 1989 Missouri estimated tax payments 34 I 35. Senior Citizens tax credit [attach Form MO-SE) 35 35. Amount paid with Missouri Form MO-BD. Application of Extension of Time to File 5 35 I .- I. I AMENDED RETURN ONLY: Amount paid on original return 37 I 38. Add lines 32 through 3? - 38 5 038: I 39. AMENDED RETURN ONLY: ReIund as shown on original return 39 . INDICATE THE REASONISI FOR THIS AMENDED RETURN: A. Federal Audit Enter date of IRS report B. Net Operating Loss Carryhack Enter year of loss 3: \j C. Investment Tax Credit Carryhack I Enter year oi credit D. Correction other than A. B. or [2 Enter date at Federal amended return if tiled 40. Total Payments and Credits - subtract line 39 trom line 18 ml 5 . 038. STEP 7 FIGURE YOUR REFUND on AMOUNT DUE 41. II line 40 is larger than line 31T, enter difference here 41 'l 42. Amount of line 41 to be applied to your 199D estimated tax 42 I 43. Amount to be contributed to the TRUST FUND ?Ior the prevention of child abuse 43 1 I I Overpayment to be refunded to you. Subtract lines 42 and 43 from line 41 and enter here REFUND 44 MAIL TO: DEPARTMENT OF REVENUE. PO. BOX 500. JEFFERSON CITY. MISSOURI I 45. It? line SIT is larger than line 40, enter difference here 5 45 1 997: I I 45. Underpayment of estimated tax penalty (attach Form Enter penalty amount here 5 45 102: Total amount due (add lines 45 and 4E) AMOUNT DUE 47 2 a 099i Write your social security numberlsl on check or money order and make payable to Department of Revenue. MAIL TO: DEPARTMENT OF REVENUE, P.D. BOX 329, JEFFERSON CITY, MISSOURI BMW-0323. .. Under penalties at perjury. I decllre that I helre this return. Including accompanying echedtrtea and statements. and to the beat of my knowledge and belIeI It Ie true. correct and complete. Declaration of preparer lather than taxpayer} I: based on all Inlet-matron of which he has any knowledge. As provided In Chapter 143. 3,3. at up to 5500 shall be Imposed on any who Illee a lrivoleue return. . I AUTHORIZE THE DIREETDR or REVENUE on HIS patients To I Dom TRE lithium or REVENUE on HIS DELEGATE i nlscuss tar RETURN Alla ATTACHMENTS WITH Mt To Biscuss MY RETURN aria ATTACHMENTS WITH alt FREPARER 'Fwn SIGNATURE one eneraanen's one . SIGNATURE 5 RASKIN TIERNEY nun noun [3 . ?verify: SIGNATURE tiling commned. BOTH ganglia? 43-145 3 151 25 a NEW BALLAS 210 am 885 82588 2397 DLN MISSOURI DEPARTMENT OF REVENUE INDIVIDUAL INCOME TAX FORM ADJUSTMENTS 0- A ATTACH TO FORM (910-1840. SEE INSTRUCTIONS FOR FORM MEI-A (FORM NAMEISI AS SHOWN ON FORM WILLIAM S: MARY GAFFEY YOUR SOCIAL SECURITY NO. 147?22-2736 SOC. SEC. NO. 8383 :eAR'r .7521 .?-lsee 558?465 H-HUSBANO ADDITIONS UR SINGLE WIFE I 1. Interest on State and local obligations other than Missouri sources (reduced by related expenses if expenses were over 8900) D- 1? 28411? i 2. Partnership; Fiduciary; Corporation: I Other (description 2H 2W 3. TOTAL ADDITIONS - add lines 1 and 2 (enter here and on line 12. Form 3? 284 SW ET 284 SUBTRACTIONS 1" 4. Interest from exempt Federal obligations included in Federal adiusted gross income (reduced by related expenses ii expenses were over $500) 4H 4w 5. Any State income tax refund included in Federal adiusted gross income 5? SW 6. Partnership; a Fiduciary; El Corporation; Other (description 5H 8W Exempt Missouri State, local and lederal pension benefits received from January 1. 1989 through June 39. 1939 7? 7W 8. TOTAL SUBTRACTIONS - add lines 4. 5. 8 and 7 (enter here and on line 14. Form HID-1849) BR BW 8T (See Instructions) rum 2 - Missouni ITEMIZED DEDUCTIONS Complete only if you itemized deductions on Federal Form 1040, Schedule A. If you were "required" to itemize deductions on your Federal Return, check here I I 1. Total Federal itemized deductions from Federal Form 1040, line 1989 Social Security (ELSA) - yourself (not to exceed $3804.80) Ir 2 3 60! 3. 1989 Social Security IF.LC.A.) - spouse (not to exceed $3804.88) 3 2 . 33E 4. 1989 Railroad Retirement Tax - yourself (not to exceed $5354.10) 4 5. 1989 Railroad Retirement Tax - spouse (not to exceed $5354.19) 5 8. 1989 Sell-Employment Tax (Federal Form 1840, line 48) 5 7. Cultural Contributions (DO NOT INCLUDE CASH CONTRIBUTIONS) - see instructions D- 7 8. TOTAL - add lines 1 through 7 8 23 60? 9. State and local income taxes deducted on Federal Form 1040, Schedule A. line 5 9 5 013 10. Less Kansas City and St. Louis Earnings Taxes included in line 9 10 11. Net Subtraction - subtract line 10 from line 9 11 6 01? 12. MISSOURI ITEMIZEO OEDUCTIONS - subtract line 11 from line 8 (enter here and on line 19, Form RIO-1840) 12 1'7 ,1 59 NOTE: IF LINE 12 IS LESS THAN LINE SEE INSTRUCTIONS: ?1 . a of: 986 82588 - 2397 FORM MO-A PAGE 2 593M 3 MISCELLANEOUS TAX CREDITS I HUSBAND - IF on SINGLE mm 1 1. Neighborhood Assisrance Credit 1? 1w 5 2. New and Expanded Business Facility Credit 2? 2w I 3. Development Reserve Credit Enterprise Zone Credit 5. Wood Energy Credit 5? 5w 5. Agricultural Unemployed Persons Credit [Attach Form 5? 5w I 7. Seed Capital Tax Credit 7? I 8. ?Special Needs" Adoption Tax Credit {Attach Form 8H 3w 8. TOTAL TAX CREDITS - add lines 1 through 3 (enter here and on I line 32. Form Mil-1040) 9? 97 FINAL CHECKLIST BEFORE MAILING YOUR RETURN 1. Peel the label off the cover at your tax booklet and place it on your return. only if all information is correct. If. the label is not correct, discard it and type or print the correct information in the space provided. In the space provided. enter the number of the school district and the name of the county in which you reside. Check and verify all mathematics on the return. An error may delay your refund if one is due, or necessitate correspondence. . Attach state copies at Form W-lel from all employers withholding Missouri tax. Verify that the amount entered on line 33 equals the total shown on W-Z 5. It you are claiming Senior Citizens Tax Credit, attach completed Form MO-SC with copies. of tax receipts or Form MD-CBP. SIGN THE RETURN (both spouses must sign it a combined return). 7. Attach a check or money order in the correct place, if the balance due on line 4? is $1.00 or more. SIGN YOUR CHECK AND WRITE YOUR SOCIAL SECURITY NUMBER ON THE CHECK. ,r - 8. Did you wish to make a contribution to the TRUST Review line 43. 9. Mail your return to the proper address listed below. If envelopes were provided. please use the appropriate envelope. PAYMENT ENCLOSED: DEPARTMENT OF REVENUE NO TAX DUE: DEPARTMENT OF REVENUE P.0. Box 329 P0 Box 500 Jeiierson City. MD 55107-0329 Jefferson City. M0 35105-0500 (Use YELLOW envelope] (Use GREEN envelope) 9' MISSOURI DEPARTMENT OF REVENUE UNDERPAYMENT OF ESTIMATED TAX BY INDIVIDUALS 986 82588 2397 1539 m? FORM MD-221D ATTACH THIS FORM TO FORM WILLIAM S: MARY GAFFEY 11269 PINESIDE DR ST LOUIS MO 63146 YOUR SOCIAL SECURITY NUMBER 147-22-27 36 SOCIAL SECURITY NUMBER 558-46-83 83 HOW TO FIGURE YOUR UNDERPAYMENT LINES 1 THROUGH 7) If you meet any oi the exceotions Isee instruction DI which avoid the additions to tax for ALL quarters? omit lines 1 throuoh 7 and qo directly to line 1. 1989 tax IEnter line 31T. Form MEI-1040 amounti 7 035 2. Enter 90% of the amount shown on line 1 I66 233% for qualified iarmersi 6 332 DUE DATES 0F INSTALLMENTS 3. Divide amount on line 2 by the number of installments required APH- 17- 1939 JUNE 15' 1939 SEPT- 15- 1939 JAN- 15' 1590 for the year ISee Instruction BI. Enter the result in appropriate columns. 1,583 1.583 1,583 1,583 4. Amounts paid on estimate for each period and tax withheld {See InStruction EI. 1.260 1,250 1.258 5. Overpayment oi previous inszailment ISee Instruction FI. B. Total [Add line 4 and line SI. 1,260 1,260 1.260 1,258 Underpayment (line 3 less line or 323 323 323 325 Overpayment iline Iess line 3). EXCEPTIONS WHICH AVOID THE ADDITION TO TAX (See Instruction D) (For special exceptions see: Instruction ior service in a ?combat zone?, and Instruction ior farmers} 5- Total amount paid and withheld from January 1 through the installment date indicated257. 0: was m: 505. or 1935 TA): 75:. or 1993 too-t or 1958 Lu 9. Exception No. 1, prior years tax Ig?tu 5 1.485 2,970 4,455 5,940 IO. Exception No. 2, tax on prior year's 'income using 1939 rates and ENTER 25? OF TAX ENTER 50" OF 1? ENTER 75" m" ENTER 1? exemptions ENTER 205 or TAX emsn acts or amen am. or m: 11. Exception No. 3. tax an annualized 1989 income ENTER SON OF TAX ENTER 90% OF TAX ENTER SDI OF 12. Exception No. 4, tax on 1989 inc. over 34, and 11-month_periods HOW TO FIGURE THE ADDITION TO TAX (Complete lines 13 through 13. Amount of underpayment Ifrom line 7) 323 323 323 325 14. Date of payment or April 16, 1990 whichever is earlier (See Instruction GI SEE ATTACHED STATEHENT 15. Number of days from due date of installment to the date shown on line 14. 16. Addition to tax I12 percent a year on the amount on line 13 for the A number of days shown on line 15) 38 32 22 10 7. Total amounts on line 16. Individuals shovg this amount on line 46 oi Form MEI-1040 as ?Underpayment oi Estimated Tax Penalty . If you have a Balance Due on line 45 oi Form IMO-1040. enclose your check or money order ior payment in the amount equal to the total oi llne 45 and the penalty amount. If you have an overpayment on line 41, the Department oi Revenue will reduce your overpayment by the amount of the penalty. 102 NOTE: IF THIS FORM IS NOT ATTACHED TO FORM HID-1040, ATTACH CHECK OR MONEY ORDER PAYABLE T0 OF AND MAIL TO P.O. BOX 329. JEFFERSON CITY. MO 55105-0329. 986 82588 - 2397 WILLIAM MARY GAFFEY 147-22-2736 MISSOURI STATEMENT SUPPORTING UNDERPAYMENT OF ESTIMATED TAX PENALTY CALCULATIONS INSTALLMENT AMOUNT OF AMOUNT DATE PAID NUMBER WE PENALTY DUE DATE UNDEHPAYMENT PAID On 4/15 MONTHS DAYS AMOUNT 04/17/89 323 323 04/15/TOTAL PENALTY FOR THIS PERIOD 38 06/15/89 323 323 04/15/TOTAL PENALTY FOR THIS PERIOD 32 09/15/89 323 323 04/15/TOTAL PENALTY FOR THIS PERIOD 22 01/16/90 325 325 04/15/90 89 12% 10 TOTAL PENALTY FOR THIS PERIOD 10 TOTAL PENALTY 102 986 82588 2397 MISSOURI MODIFICATIONS TO FEDERAL ADJUSTED GROSS INCOME ADDITIONS COMBINED HUSBAND WIFE OR SINGLE STATE LOCAL INTEREST KEEPER HUNI BONDS 284 284 TOTAL INT. LESS RELATED EXPENSES 284 284 147-22-2736 NOTE 1 W. GAFFEY A 986 82588 A IRA ROLLOVER TAXPAYER RECEIVED THE FOLLOWING AMOUNTS FROM RETIREMENT PLANS UPON RETIREMENT FROM HONSANTO CO: CASH HONSANTO IRA 1 AND 2 8140 CASH NONSANTO SAVINGS PLAN 26048 STOCK HONSANTO SAVINGS PLAN 10332 - 2397 1989 PAGE 03 44.520. THE ABOVE DISTRIBUTIONS WERE RECEIVED ON OCT 18. 1989 AND ROLLED OVER TO IRA ACCOUNT ON OCT 23. 1989 AND NOV 1, 1989 SEE DOCUMENTS ATTACHED STATE W-2 Wage and Tax Statement 1989 - Form w.2 wage and Tax Statement 198 . 9 I _Cop_y records. copy for employee-s records This Informatron IS bemg furrushed to the Internal Revenue Serwce. ThIs Information is being furnished to the Internal'Revenue THE SOCIAL SECURITY RATE OF 725wo INCLUDES 1.45% FOR THE SOCIAL SECURITY RATE OF 751.. 145 mife' {0 ?rl'o SURVIVORS. AND DISABIUTY INSURANCE. SURVIVORS. AND DISABILITY INSURANCE. o. INSURANCE BENEFITS AND 6.06m FOR RETIREMENT. II HosprrAL INSURANCE BENEFITS AND 506% FOR RETIREMENT. I .EE BACK FOR IMPORTANT EARNED INCOME CREDIT INFORMATION . SEE BACK FOR IMPORTANT EARNED INCOME CREDIT INFORMATION 1545-0000 . 1545-0000 Iowa MEET-I a EMPLOYERS ID. NUMBER ENPLOTEES 505. SEC. NUMBER - I CONTROL NUMBER 3 EWERS HUME . 0000021 -a 43?0420020 a147-22-2736 0010251 49% ESE 311.5?? . IW- Em STATE .- I I -. mamas STATELIINUMBER .- I I, 30 115 01273 kw". 1: J?.il: :7198?; .. .ji =43151 sxcea's?aumg? .. o? 22 . 3 330;? up; 12. EIIPIOYEES NAME. ADDRESS AND ZIP CODE NAME. ADDRESS. AND ZIP CODE ?w I - . NTLLIAN GAFFEY MARY GAFFEY 11269 PINESIDE DRIVE 11269 PINESIDE DRIVE ST LOUIS MO 63146 CREVE CUEUR MO 53146 2 NAME. ADDRESS. MID ZIP CODE 2. EMPLOYERS was, ADDRESS. AND ZIP CODE MDNSANTD COMPANY MUNSANTU COMPANY 800 N. LINDBERGH BLVD. . 800 N. LINDBERGH BLVD. ST. LOUIS MO 6316? ST. LOUIS MO 6316? Form VII-2. Department of [he Treasury - INTERNAL REVENUE SERVICE Form VII-2. Department of the Treasury - INTERNAL REVENUE SERVICE I AWNICE EIC PAYMENT - IO mass. TF8. UTHEH CWEIISATDN 6101196350 TIES 7 ADVANCE Em PAYMENT . 10 mass TPS. 0m 133.333.24 --2.- e? - II SOON. SECURITY TAX 13 SODA ECURITY IMAGES . .- 14 II $00.11. SECURITY :3 501m SEWHHY wags . . - 42'. 34- t?ffo'?afmf?S. 17 5011:1me 10 STATE mes TIPS. EIG. i 19 NAME BF STATE 7 STATEINCOOE TAX :3 STATE mass. TIPS Etc. I I I 3.52 2' Wms?'mk? RWEPEWJ 21 LOOIINAGESJPS$333333? Szunowv x0; pue awooul papa-1.1103 10 1119111611113 men) 03-1? mod moan nuloldma 101:) Ado: plaquIM re: 19001 93 $362.11 12301 93 WI 01213 ea C: '1?317.? 'Gr'f' 177.". 355133533}: 5369?? ems 33 (dz?M) Iunome 91:12er I: (dz?m) 'Aunuue 33019 03 0 SI a; Bl- 1216qu1? ewoaua Imapas II 4, 37.595?.in Ramses St 5:11: Aapnaas [01003 5950.91 faunaas [121009 . 93391311] 3031103 pauodaa Manama? man No man muo?ul mus mm} 130' an: no Iowan.? (uno; snolnald U0 UMOLIS Anaaunam SB) ELIJEN 5.13910]de N53 939501de II 11"? 3 4?pr ?3159 011? 21.3 E5132 TIE-E 531157 1.5 353533333".- 008 . 31112513 59211 . .. .. . . - .. -- .- '?poo d'lz pile 'aw?N 9219mm: 01 a BPOO PUB SSBIPPV 9.99501dm3 6 "f g: hun" 91319 a ma mapsg {101(01de 939 {59501de 'Nss 1001100 05.190.391.09 EI lhz'M WHEEL CI .-. - 'duIa 1,0063dm00" 'd 'dm 5000 'dme I WI. ON END areagpaw 'pJag 3:15 e?a1 uoISliladpa-BG SWM ZM "mo-'1 9 "59' . 0er 3 [101001103 50133 IBM 1 . I .. 4 Pil?fl'l slain-,- . Form W-2 W309 and Tax Slalemenl 1990 3 I I I 0-I - COPY for records51an lncamn lax Nun.- 0mmTHE SOCIAL SECURITY RATE OF 7 651's INCLUDES [45% FOFI .. HOSPITAL BENEFITS AND 8.20% FOR RETIREMENT. 7%?g Deceased L'ecgal Subtotal mug-p SURVIVORS. AND DISABILITY INSURANCE. I I I SEE BACK FOR IMPORTANT EARNED INCOME CREDIT INFORMATION 8 Reciplenl 5 social secluin no. (3,033 anfunyl pensionL-Em- 10 ramble ?mom? F?dnml menu?? Im.wm m, mm 1531??51~ 2- I aEzng??BInggaz'u 6 12 Recipienl's name. address. and no code 13 14 cw?. alalul I, LEGALREPmlLle-l r. Jul-luv I71 . I QFEDERAI. INCOME TAX wnmew . . - gu?01278S.lalemenIIo-r FIenIpIenIs Pay, or IRA PaymeQUALIFIED PLAN I . I 15 DEPENDEHT CARE {lemma ,v I Internal Revenue Serum.- 42;956.401 . 4 -lv~t - 19 NAME. ADDRESS AND ZIP CODE - - I I A I Year and Form being correcled 2 Employer?s use 11269 PINESIDE DRIVE 1990?; 0009705 ST 3 up Pint-an Log: on unuan Comet?, Or Paw Lug-l W1 alum OMB 154500 .. no m. up. - 2 NAME. 0000555. mo 20 .009 ?3 Expire; 31 93 0 A 5 Employao?s conecl SSN 5 Employer's SSA number 7 Employer?s Federal EIN a Employer's slale 1.0. number 300 N- LINDBERGH BLVD- 147?20?2735 03-0000000 00 115 01070 0 ST. LOUIS MO 63167 I 5$ 9 Employee 5 name. address. and ZIP code IO Employer's name. address. and ZIP coda - Farm W-Q. Deparlmenl of IN Treasury - INTERNAL REVENUE SERVICE 1 .- I . [Wm ?P?Imm- -- I. ll 1 GAFFEY HONSANI 0 comma? l1- . . 1ISOUALSECUHIITIAJI llama lzsocmlsepunnv wanes lasmsecuml'l ?259 PINESIDE DRIVE 500 N- LINDBEHGH BLVD- 31'39'924545 ST LOUIS 531135 ST. LDUIS. 110 53157 sme moss ETC. . 20 NAME or STATE Complele 1I anchor 12 only II II Emponae Inconacl SSN 12 Employao's name (as Incorrectly shown on previous Iorm} lncarroclonlholasllormyou . 2? LOW. INCOHE TAX - 2E LOCAL WAGES. ETD. g, 29 Illad. Show Incorrch llam here[annoust Reported Correct Increase (decrease) I3 Soclal sacurlly wages SacIal security I5 Social security tax 16 Wages. llps. olhar camp. 75 I .510 I I I In I 1 .35: 3 1 [Elf-- EU 1? Federal Incomo lax I 4 852Allocated up: (5 19- ?x 19!: I 0 I9: 20 Glass annuuly, etc, 2 Taxablo amounl (WIZPJ 22 Slalowag?lsl-SUUHI .37 23 Slalolal WlIhh?Id .1: 229.Local wages 25 Local lax Dept. of?the? Treasury?Internal Revenue Service Control number OMB No. ISIS-U003 2 Employer's name. address. and ZIP code 6 Statutory Deceased Pension legal 912 Subtotal Delerred I Void 12. . gm?" 3- EP- WMESNIOB W1 A 7 Allocated tips 8 Advance payment #736? :0 rm" 9 Federal income tax withheld 10 Wages. tips. otnercornpensation raz?mm?'f?si? - ere-?amis- 3 number 4 Employer's state ID. number 11 Social security tax withheld 12 Social security wages Employee'ssocialsecurily number 13 Social security tips 14 Nonqualified plans lip-7mm ~12 #33 g. 19 Employee's name. address and ZIP code 15 Dependent care benefits 16 Fringe benefits incl. in Box 10 a 1drOther Local income tax 28 Local wages. tips. etc. 29 Name of locality - (MW-ma M0 Copy For EMPLOYEES RECORDS Dept. of theTreasury?lnternal Revenue Service Wage and Tax Statement 1990 This Information is being furnished to the Internal Revenue ServiceFa? Employee?s Records - 1 599501 011111.993? . .. Wage and Tax IEone No. 1545-0003 Statement Revenue Sem?9' 53"" A I 2 Employer?s name. address. and ZIP code . 5mm Deceased Pensicn 9Q 5m omen 3515501131 STITE UNIV. El [3 .?112' 3.3133 ESE 8 Advance EIC payment it A. 1v .u I. 9 Federal income tax withheld .10 Wages. tips. omer compensation - 3 Employer} identi?cation number, 4, .Employer's state ID. number . 11 Social security tax warmed.? .r a 12 Social Memes .. cry-?1. . a - -.- 2.2.1.134 as 5.45mi a; - 3300 29:3 939:9: magmas isles . cc 5 Employee's socia! security number 13 Social security tips . 14 "unquali?ed plans 1&7-22-2735 '.oo . . .. ZIP codes-:5:- a? a, ~15 Dependent care incl011133211" .. uniLocal wages. tips. etc. 29 Name at locality ?i 218 82588. - 2141 Department ol' the Treasury-internal Revenue Service "i 1040 -- 11990l - U.S. Income Tax Return - - For the year January 1-December 31. 1990. or other tax year beginning . endt - :19 . I OMB NO. 1545-0074 Label 9" Your social security number WILLIAM E: MARY GAFFEY 9 147-22-2736 Use IRS label. 1 2 6 I I Spouse 3 social security number Otherwise. ST LOUIS MO 63145 558-46-8383 please print For Privacy Act and Paperwork or type Reduction Act Notice. see . Presidential Do you want 51 to go to this fund? Yes No Note: Checking "res' will . . . not change your tax or Election Campaign If [Clint return. does your spouse want 51 to go to fund? Yes No reduce you' refund. 1 Single Filing Status 2 1: Married ?ling joint return (even it only one had income) Check only 3 Married tiling separate return. Enter spouse?s SSN above and lull name here. 5 one box. 4 Head of household. l1 qualifying person is your child but not your dependent. enter child's name here. 5 5 Qualifying widowler) with dependent child (year spouse died 19 Exemptions 6a Yourself If someone can claim you as a dependent. do not check box Be. Check the be: on line 33b E: Spouse and as 2 Dependents:41 Dependent . No. 01 your Name initial.and last name: 3335' 3'3: anagren on E: . lived with you didn't live Will" you due to divorce 0! No. or! other dependents llsted an 6: If your child didn't Inn: with you but Is claimed as your dependent under a ore-1985 agreement. cnectr. here Add numbers It! 6 Total number of exemptions claimed .. ?gesa'nu?ie 2 7 Wages. salaries. tips. etc. (attach Form(s) W-Income 3 a Taxable Interest income 53 4 9 2 4 Emma bTax-exempt interest income I ah I 3153:3533? cpy of your - - - Forms w_2l was. 9 Dwrden Income I I 9 79 3 and w_2p hem 10 Taxable refunds of state and local income taxes. if any 10 11 Alimony received 12 Business income or (loss) (attach Schedule C) 12 13 Capital gain or (loss) (attach Schedule Capital gain distributions not reported on line 13 14 15 Other gains or (losses) (attach Form 4797) 15 16a Total lFlA distributions 16a 16 Taxable amount 16b 17a Total pensions and annuities 17a Taxable amount 17b 1 7 5 3 Attach check 18 Rents. royalties. partnerships. estates. trusts. etc. (attach Schedule E) 5 2 4. 2 or money 19 Farm income or (loss) (attach Schedule F) 3332? 20 Unemployment compensation (insurance) Forms wig 21a Social Security benefits Taxable amount 3 4 1 5 W-ZG. and 22 Other income W-2P. 23 is}: in; Em'anis EhB?n'irTrEeTa'r Fag?i?auElE For'aneE 4 2 5 5 4 3 24aYOur deduction 24a bSpouse's IRA deduction 24b Adjustments 25 One-halt of sell-employment tax 25 to Income 25 Self-employed health insurance deduction as 27 Keogh retirement plan and self-employed SEP deduction 27 28 Penalty on early withdrawal of savings 28 29 Alimony paid. Recipient's 29 30 Ed?! Hogs-2Ea-tl1?rough-25. These are your-to-ta-I Edfu?u? e-nt-s Adi Gr Income 31 Subtract line 30 from line 23. This is your adjusted gross Income Form 1040 (1990) 218 82588 - 2141 Page 2 32 Amount trom line 31 (adjusted gross incomeTax 33a Check ?zEYou were 65 or older Blind: Spouse was 85 or older Blind. Compu? Add the number of boxes checked and enter the total here .5 L33a 1 if; tation If your parent (or someone else) can claim you as a dependent. check here 33b LJ it you are married ?ling a separate return and your spouse itemizes deductions. or you are a dual-status alien. check here 33: 535 34 Enter the Hour standard deduction, on larger 0 Your Itemized deductionsyou itemize. attach Schedule A and check hereb- 35 Subtract line 34 from line Multiply $2.050 by the total number of exemptions claimed on line So 4- 1 0 0 37 Taxable income. Subtract line 36 from line 35. in line as Is more than line 35. enter Enter tax. Check it from: a : Tax Table. Tax Rate Schedules. or I: Form 8615 (If any is from Form (5) 8814 enter that amount here Additional taxes. Check it from: 8D Form 4970 or Form 4972 .. 4o AddlinesSBand39_ - 113.868 41 Credit tor child and dependent care expenses (attach Form 2441) 41 Credits 42 Credit tor the elderly or the disabled (attach Schedule H) 42 43 Foreign tax credit (attach Form 1115] 43 44 General business credit. Check if from: a Form 3800. or Form 44 45 Credit for prior year minimum tax (attach Form 8801) 45 45 Add lines 41 through 45 47 Subtract line 46 from line 40. [ii line 46 is more than line 40. enter . 3 8 5 8 Other 48 Sell-employment tax {attach Schedule SE) 49 Alternative minimum tax [attach Form 6251) Taxes . 50 Recapture taxes. Check it from: a Form 4255 or El Form 8511 .. 51 Social security tax on tip income not reported to employer (attach Form 413qualified retirement plan 1 attach Form 5329} 53 Advance earned income credit payment. from Form W-Z 54 Ra? inEs'45 ?an596 ..- 54 1 1 3 . 55 Federal income tax withheld any from Formts 1099.checl 55 6 2 2 6 Payments 56 1980 estimated tax payments and amount applied from 1989 Earned income credit . 57 a 58 Amount paid with Form 4888 (ex-tension request) 58 59 Excess social security tax and RRTA tax withheld 59 9 0 and so Credit tor Federal tax on fuels (attach Form 4135) so to tront. 81 Regulated investment company credit (attach Form 2439) 61 62 Edit in'es'si t'hrB Jar? Ef?eline 62 is larger than line 54. enter amount OVERPAID Ir Refund or 64 Amount of line 53 to be REFUNDED TO YOU Amount 65 Amount of line 53 to be APPLIED TO YOUR 1991 EST TAX i_ssj You Owe 66 It line 54 is more than line 82. enter AMOUNT YOU OWE. Attach check or money order tor tull amount payable to 'lnternal Revenue Service.? Write your name. address. social security number. daytime phone number. and '1990 Form 1040Estimated tax penalty I 67 I EXEHPT Please gadget: p?zilzfestp?gecr?ug?li return and accompanying schedules and statements. and tothe best at my knowledge and I . . . . preparer rather than taxpayer: I: based on all intermatton of which preparer has any mow-edge. Sign Your signature Date Your occuoetion Here I I Spouse's Signature til lomt return. BOTH must Sign: Date Spouse's occupation COMPUTER I BEAR I Preparers Date Preparer's social security no. Paid ?gnaw? in?gnlt'ployed Preparer?s RASKIN, TIERNEY 5t DAUH 43-1453151 Use Only 4 2 SN . new BALLA 2 1 0 ZIP coon andaddress ST. HO 6 3 1 4 CFP104 12-10-99 .. 2&8 82588 - 2141 SChEdUle A Schedule A Itemized Deductions WE (Form 1040) Department at the Treasury 0 . internal Revenue Service 07 Attach to Form 1040. See Instructions for Schedule A (Form 1040). Nameisr shown on Form 1040 Ycur social security number WILLIAH E: MARY GAFFEY 147-22?2736 Medical Caution: Do not include expenses reimbursed or paid by others. and 1 Medical and dental expenses. Dental - Exp - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1 2 Enter-ambu'nt-from Form - - 3 Multiply the amount on line 2. by 7.5% (.075). Enter the result .. 4 Subtract line 3 from line 1. Enter the result. If less than zero. enter -0- .. 5 State and local income taxes 5 Taxes You 6 Real estate taxes 6 paid 7 Other taxes. (List--include personal property taxes.) 3392.313?! EEK _l_2_5 . - - - - - 7 8 5:58:36 ant-cunts on lines 3 through-7.. Enterthe_to-tai - - Interest 9 a Deductible home mortgage interest paid to financial institutions and You reported to you on Form 1098. Report deductible points on line 10 93 Paid Other deductible home mortgage interest. 5 ab 10 Oedu?ctible points - - - - 10 11 Deductible investment interest 11 12 a Personal interest you paid. SEE 12a 56 .. line 12a by 10% (.103. Err-tar the result .. HZ 13 Add the amounts on lines 98 through 11. and 12b. Enter the total .. Gifts to Caution: It you made a charitable contribution and received a Charity benefit in return. see page 29 ot the instructions. 14 Contributions by cash or check. 14 15 Other than cash or check. (You must aEaEh-Form foyer 3-5003 15 16 Carryover from prior year . 16 17 Add the amounts on lines 14 through 16. Enter the total Casualty 18 Casualty or theft lossles} [attach Form 4684) .. Moving 19 Moving expenses {attach Form 3903 or 3903F) I 19 Job 20 Unreimbursed employee expenses--job travel. union dues. job EXP education. etc. 20 32:? 21 Other expenses. List type and amount Bed . . . . . . . . . - 21 22 Add the amounts on "He; 20 and 21. Enter the total 22 23 Enter amount from Form 1040. line 32 I 23 I 5- 24 Multiply the amount on line 23. by 2% (.02). Enter the result .. 24 a 25 Subtract line 24 from line 22. Enter the result. if less than zero. enter 25 Other 26 Other. List type and amount i 26 Total 27 Add the amounts on lines 4. 8. 1:3. 17. 1B. 19. 25. and 26. Enter the total here. Then enter on Form 1040. line 34. the LARGER of this total or your standard deduction 27 1 9 9 For Paperwork Reduction Act Notice. see Form 1040 Instructions H773 Schedule A (Form 1040) 1990 CFP003 218 82588 - 2141 MARY GAFFEY STATEMENT SUPPORTING SCHEDULE A r- PERSONAL INTEREST YOU PAID - LINE 12A CREDIT CHARGE CARDS TOTAL J. ?i 10 ?37 147-22-2736 2Schedule (Form 1040) 1990 Nametsr shown on Form 1040.100 not enter name and social security number it shown on other $100.1 - 214-1 OMB No. 1545?0074 Your social security number WILLIAM S: MARY GAFFEY - 147-22-2736? Schedule Interest and Dividend Income as Eart I it you received more than $400 In taxable interest income, or you are claiming the exclusion of interest trom Series Interest EE U.S. savings bonds issued after 1989 (see page 31), you must complete Part I. List ALL interest received in Part I. income If you received more than $400 in taxable Interest income, you must also complete Part It you received, as a nominee, interest that actually belongs to another person, or you received or paid accrued interest on securities -transferred between interest payment dates, see page 31. Interest income Amount 1 Interest income. (List name of payer--il any interest income is from seller-financed mortgages, see instructions and list that interest ?rst.) 113132?? 1.3 - . 2.325 N?t?=1i1r?u 98229;? 603 qgg?gtf?f?gig assets 218 1099-016. or 15 1.33.1. 9.33.523} 9 QB . . . SubS?tute 1-_t 1133A: L. 1 $333,233,, Jinx-92.0. 233 list the ?rm's its; - QB. -5. nameasthe NON-GOVERNMENTAL 545 payer and enter the total interest - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - shown on that . term. 2 Ed?! the amounts on line 1. Enter the total 2 4 9 2 4 3 Enter the excludable savings bond interest. if any. from Form 8815. line 14. Attach Form 8815 to Form 1040 3 4 Subtract line 3 from line 2. Enter the result here and on Form 1040. line Part II It you received more than $400 in gross dividends andror other distributions on stock, you must complete Parts II Dividend and It you received. as a nominee. dividends that actually belong to another person, see page 31. Income Dividend income Amounts 5 Dividend income [List name of payer--include cap. gain distrib..nontaxable distrib._. etc.) 10 805 Notereceived a Form 1099-DIV. or substitute statement. trom a brokerage firm. list the ?rm's name as the payer and enter the total dividends shown on that form. 6 Edit the e-m-ount-s saline-STEmTer-th-e total - - - - - - - - 7 Capital gain distributions. Enter here and on Schedule .. 7 7 1 0 Nontaxable distributions rSee the instructions tor Form 1040. line 9Add the amounts on lines 7 and 8. Enter the total 9 0 3 10 Subtract line 9 from line 6. Enter the result here and on Form 1040. line ?It you received capital gain distributions but do not need Schedule to report any other gains or losses. see the Instructions for Form 1040. lines 13 and 14. Part Foreign Accounts and Foreign Trusts If you received more than $400 of interest or dividends, OR It you had a foreign account or were a grantor of, or a transieror to, a loreign trust, you must answer both questions in Part Yes No 11a At any time during 1990. did you have an interest in or a signature or other authority over a ?nancial account I in a foreign country (such as a bank account. securities account. or other ?nancial account)? (See page 31 of in: the Instructions for exceptions and ?ling requirements for Form TD 90-221) If 'Yes.? enter the name of the foreign country 12 Were you the grantor of. or transferor to. a foreigntrust-vv-hEh-eEIS-te-d - any beneiicial interest in it? If 'Yes.? you may have to ?le Forms 3520. 3520-A. or 926 .. For Paperwork Reduction Act Notice, see Form 1040 Instructions H773 11:23. 90 .. Schedule (Form 1040) 1990 "147522-2736 DIVID 10 07 W. GAFFEY STATEMENT SUPPORTING SCHEDULE 8 END INCOME - LINE 5 AG EDWARDS KEHPER HUNI BONDS HOINS HUNIS HONSANTO HONSANTO HONSANTO HONSANTO PHILLIPS PETR PIONEER II PRUDENTIAL BACHE PUTNAH ENERGY RES TEMPLETON GLOBAL TEMPLETON FOREIGN TOTAL 218 82588 2141 1990 PAGE 01 FED 303 103 47 2.145 ?51 218 82588 - 2141 Capital Gains and Losses Schedule (Form 1040) Department of the Treasury Internal Revenue Attach to Form 1040. I once No. 15-15-0074 (And Reconciliation of Forms 1099?9 tor Bartering Transactions) See Instructions for Schedule (Form 1040). For more space to list transactions for lines 2a and 9a, get Schedule 0-1 (Form 1040). 1990 harm-1st shown on Form 1040 Your social security number WILLIAH 8c MARY GAFFEY 147-22-2736 1 Enter the total sales of stocks, bonds. other securities. and real estate transactions reported to you tor 1990 on Forms 1099-8 and 1099-5 (or on substitute statements). If this total is not the same as the tetal of 01 lines 20 and 90. . -column attach a statement explaining the difference. (Do not include on this line amounts from Form 1099?8 If you reported them on another term or scheduleEkatft?i?i Short-term Capital Gains and Losses?Assets Held One Year or Less Ia: Description of property to: Date Dale sold rd: Salas once rer Cost or other _I'it LOSS lg) GAIN Example. 100 shares 7% occurred day. yr. basis It rev us more thantdt. It rd: us more thanret. pretense of 'Z'Co.t pay. yr. subtract Idl from tet subtract let Iromrdi 23 Stocks, Bonds, Other Securities, and Real Estate Transactions Include all Form 1099-8 and 1099-8 transactions. . 725 SH MONSANTO 72790' 81090 33,800 9,482 24,318 400 SH PHILLIPS PETR 101589 80290 11,832 9,521 2.311 2b Amounts from Schedule D-1. line 2b .. 2c Total of All Sales Price Amounts 9 (add column oi lines Other Transactions (Do NOT include real estate transactions from Forms 1099-8. Report them on line 2a.) 3 Short-term gain from sale or exchange of your home trom Form 2119. line 10 or 140 . 3 4 Short-term gain from installment sales from Form 6252. line 22 or 30 4 5 Net short-term gain or (loss) trom partnerships. corporations. and fiduciaries .. 5 6 Short-term capital loss carryover from 1989 Schedule D. line 29 6 7 Add lines 2a. 2b. 2d and 3 through 6. in columns and (Net short-term gain or (loss), Combine columns and of line Long?term Capital Gains and Losses - Assets Held More Than One Year 9a Stocks. Bonds, Other Securities, and Real Estate Transactions Include all Form 1099-6 and 1099-8 transactions. sac WARRANTS 1223851121ed' a 11.379 11.377 AMER HELIOTHER 1116841112190 1 10.504 10.503 GEN TECHNOLOGY 121584012390 1 1.502 1.501 90894012190I 1 5,004 5.003 RAHPART GENERAL 93085012190 1 5.004 5.003 REPROTECH 12986 112190 1 3,317 3,316 nonsanwo 100188122390 104 104 SD Amounts 1mm Schedule D-1. line 913 9c Total 01 All Sales Price Amounts 1 (add column id) of lines 9a and 91Other Transactions (Do NOT Include real estate transactions from Form 1099-5. Report them on line 9a.) 10 Long?term gain from sale or exchange of your home from Form 2119. line Long-term gain from installment sales from Form 6252. line Net long-term gain or (loss) from partnerships. corporations. and fiduciaries 12 - 13 Capital gain distributions 13 14 Enter gain from Form 4797. line 7 or 9 14 15 Long-term capital loss carryover from 1989 Schedule D. line 36 15 16 Add lines 9a. 90. 9d and 10 through 15. in columns (Net long-term gain or (loss). Combine columns (1) and (gl of line For Paperwork Reduction Act Notice, see Form 1040 Instructions H773 CFPOOS 12304 '90 Schedule (Form 1040) 1990 218 82588 - 2141. Schedule (Form 1040) 1990 12A Page 2 Nan-leis: shown on Form 1040tDo not enter name and social security number it shown on other Slded Your sacral security number WILLIAM MARY GAFFEY 147?22-2736 Part?ltl' Summary of Parts I and -II 18 Combine lines 8 and 17. and enter the net gain or (loss) here. It result is a gain, stop here and also enter the gain on Form 1040. line line 18 is a (loss). enter here and as a (loss) on Form 1040. line 13. the smaller of: - - - a The (loss) on line 18: or 11 (53.000) or. it married ?ling a separate return. ($1.500) Note: When ?guring whether 19a or 19b is smaller. treat both numbers as it they are positive. Go on to Part IV it the loss on line 18 is more than $3.000 ($1.500. it married ?ling a separate return). it taxable income on Form 1040. line 37. iizero. [Part Ni Capital Loss Carryovers From 1990 to 1991 Section A.-Carryover Limit 20 Enter taxable income from Form 1040. line 37. (11 Form 1040, line 37. Is zero, 5 Instructions for amount to enter.) 20 Note: For lines 21 through 36. enter all amounts as positive numbers. 21 Enter the loss on line 19 21 22 Enter the amount on Form 1040. line 36 22 23 Cornbine lines 20. 21. and 22. I1 zero or less. enter -0- 23 24 Carryover Limit. Enter the smaller of line 21 or line 23 .. 24 Section B.--Short-Term Capital Loss Carryover to 1991 1 Complete this section only if there is a loss on line 8 and line 19. Otherwise. go on to Section 0.1 25 Enter the loss on line 25 26 Enter the gain. if any. on line 17 26 27 Enter the amount on line 24 27 553-. 23 Add lines 25 and 27 .. 23 29 Short-term capital loss carryover to 1991. Subtract line 28 from line 25. I1 zero or less. enter -0- 29 Section Capital Loss Carryovet to 1991 {Complete this section only it there is a loss on line 1? and line 19.) 30 Enter the loss on line 17 30 I 31 Enter the gain. if any. on line 8 31 i 32 Enter the amount on line 24 32 33 Enter the amount. it any. on line 25 33 34 Subtract line 33 from line 32. It zero or less. enter -0- 34 35 - Add lines 31 and 34 35 36 Long-term capital loss carryover to 1991. Subtract line 35 from line 30. It zero or less. enter -0- .. 36 I Part 3 Election Not to Use the Installment Method (Complete this part only it yOu elect out of the installment method and report a note or other obligation at less than iull iace value.) 37 Check here it you elect out of the installment method 5 38 Enter the face amount oi the note or other obligation 39 Enter the percentage of valuation of the note or other obligation. - - - - - lPart Vl Reconciliation of Forms 1099-9 For BarterinE?l?ransactions (Complete this part it you received one or more Forms 1099-9 or substitute statements reporting bartering income.) ?new? 40 Form 1040. line 22 40 41 Schedule 0 (Form 1040) 41 .42 Schedule (Form 1040) 42 43 Schedule (Form 1040) 43 44 Schedule (Form 1040) 44 45 Other form or schedule?dentity) (if nontaxable. indicate reason -- attach additional sheets if necessary]: 45 as {canine [$35?46 136.4513" 475)" Note: The amount on-line 46 should be the same as the total bartering income on all Forms 1099-3 and Substitute statements received. CFP107 11:27:90 218 82588 - 2141 Schedule (Form 1040) 1990 13 Namersras shown on return. . 3 :ch Security number WILLIAM MARY GAFFEY . 147-22-2736 Note: If you report amounts from farming or ?shing on Schedule E. you must include your gross income Irorn thoSe activities on line 41 below. [Part Income or Loss From Partnerships and Corporations It you report a loss from an at-risk activity. you MUST check-either column or of line 27 to describe your investment in the activity. It you check column (1). you must attach Form 6193. Page 2 27 mitosis ?longs? allergen.? tor Corporation partnersnip at risk not at not: A DIV GAFFEY INC 43-1516763 WILLIAM GAFFEY INC 5 43-1531892 Passive Income and Loss Nonpassive Income and Loss - limousine: illiterate: to: "l reouu?edi 98-0 28 :1 Totals . bTotals -- 1 . 7 3 8 29 Add amounts in columns and (Riot line 28a.- Enter the total income here 29 5 9 0 30 Add amounts in columns (9). li). and of line 28b. Enter the total here Total partnership and corporation income or (loss). Combine amounts on lines 29 and 30. Enter the result here and include in the total on line 40 below 31 5 . 2 4 2 TPart Iii; Income or Loss From Estates and Trusts 32 Name ider?ttl? IgEgADJJmoer A i i IL I Passive Income and Loss Nonpassive Income and Loss (0) Passrve deduction or loss Fl) Fassive income (8) Deduction or loss (I) Other income from allowelio :Lr?rslreo?lm 5552 Schedule K-i Ircrr. Schecule Scneoule K-t A 33 a Totals . . Totals I: - -- 1' -. 34 Add amounts in columns and if) of line 33a. Enter the total income here 34 35 Add amounts in columns to) and of line 33b. Enter the total here 35 36 Total estate and trust income or (loss). Combine amounts on lines 34 and 35. Emer the result here and include the total on line 40 bglow .. - .. 35 Elan Ni Income or Loss From Real Estate Mortgage Investment Conduits esid Holder 37 (alum: $1553:th ?Interesting?? Irom Schedules CI. line to 38 Combine columns Id} and only. Enter the result here and include in the total on line 40 below 38I Eon .Vl Summary 39 Net farm rental income or (loss) from Form 4835. (Also complete line 41 below.) 39 40 TOTAL income or (loss). Combine amounts on lines 25. 31. 36. 38. and 39. Enter the result here and on Form 1040. line 18 no 5 I 242 41' Reconciliation oi Farming and Fishing Income: Enter your gross farming and ?shing income reported in Parts Ii and Ill. and on line 39 41 CFP154 1031. 90 218 82588 - 2141 STATEMENT SUPPORTING NONPASSIVE INCOME AND LOSS NON PASSIVE SEC 179 NAME - DED ID LOSSES PARTNERSHIPS AND CORPORATIONS K01 MV GAFFEY INC ACTIVITY K02 WILLIAM GAFFEY INC ACTIVITY 1D ltkl?tk INCOME 218 82588 2141 Sale 01 Your Home Attach to Form 1040 for year at sale. See Separate Instructions. Please print or type. OMB No. 1545-0072 2119 @2090 Department oi the Treasury Internal Revenue Service Your inst name and initial tli also give spouse's name and 1nltial. Last name Your social security number WILLIAM E: MARY GAFFEY Present address rno.. street.end apt. no.. rural route. or PD. box no. it mail is not delivered to street addresst Spouse?s sacral security number Fl" In Your Address OnlyilYouAre Filing 558-46-8383 City. town or post office. state. and ZIP code Tax Return [?-Part?ii General Intormation 1 a Date your former main home was sold (month. day. year) 0 1 2 9 0 Enter the face amount of any mortgage. note te.g.. second trust). or other ?nancial instrument on which you will receive periodic payments of principal or interest from this sale 11: 2 Have you bought or built a new main home? YES END 3 Is or was any part of either main home rented out or used for business? (If 'Yes.? see Instructions.) El YES ENC [iPBl'i Gain on Sale (Do not include'amounts you deduct as moving expenses.) 4 Selling price of home. (Do not include personal property items that you sold with your homeExpense of sale. (Include sales commissions. advertising. legal. etcAmount realized. Subtract line 5 from line Basis of home sold Gain on sale. Subtract line 7 from line line 8a is zero or less. stop here and attach this form to your return. 0 It you answered ?Yes? on line 2. go to Part or Part IV. whichever applies. Otherwise. go to line 8b. It you haven?t replaced your home. do you plan to do so within the replacement period? YES EN0 0 If ?Yes.? stop here. attach this form to your return. and see Instructions under Additional Filing Requirements. 0 If go to Part or Part IV. whichever applies. i-?Part ill One?Time Exclusion of Gain tor People Age 55 or Older {It you are not taking the exclusion. go to Part IV now.) 9 a Were you 55 or older on date of saleYES EINO Was your spouse 55 or older on date of sale? .. El YES UNO It you did not answer 'Yes? on either line 9a or 9b. go to Part IV now. Did the person who answered 'Yes' on line 9a or 9b own and use the property as his or her main home for a total of at least 3 years [except for short absences: oi the 5-year period before the sale? Hi go to Part IV now.) .. El YES CINC it you answered 'Yes' on line 9c. do you elect to take the one-time exclusion? (it go to Part IV now.) .. YES CINO At time of sale. who owned the home? .. You 5 Both of you Social security number of spouse at time of sale it you had a Spouse from the one above at C) Your spouse time of sale. (Enter TNone' it you were not married at time of sale.) Exclusion. [Enter the smaller of line 8a or 8125.000 ($62500. it married filing separate return) .. I 99 Part Adjusted Sales Price, Taxable Gain. and Adjusted Basis 01 New Home 10 Subtract the amount on line 9g. it any. from the amount on line line 10 is zero. stop here and attach this form to Your return. .. 5' 0 it you answered 'Yes' on line 2. go to line 11 now. 0 if you are reporting this sale on the installment method. stop here and see line 1b Instructions. 0 All others. stop here and enter the amount from line 10 on Schedule 0. line 3 or line 10. 5 11 Fixing-up expenses. (See instructions for time limits.) 1 1 12 Adjusted sales price. Subtract line 11 from line 6 12 13 a Date you moved imo new home (month. day. year) Cost of new home .. 13b 14 a Add the amount On line 99. it any. and the amount on line 13b and enter the total Subtract line 14a from line 12. lithe result is zero or less. enter -0- Taxable gain. Enter the smaller of line 10 or line 14b 0 If line 140 is zero. go to line 15 and attach this torm to your return. I If you are reporting the sale on the installment method. see line 1b Instructions and go to line 15. All others. enter the amoum from line 140 on Schedule D. line 3.or line 10. and go to line 15. 15 Postponed gain. Subtract line 14:: from line 10 15 16 Adjusted basis of new home. Subtract line 15 from line 13b .. 16 5' Here only 0? Berti-Inn midlife "131 have elamIMd this lotto. Including allachments. and to the best 01 my knowledge and belief. It Is true. correct. on Are Filing This Form by Your signature Date Spouse's signature Date Itself and Not With Your Tax Return lit a joint return. both must sign For Paperwork Reduction Act Notice. see separate Instructions ceeosa 01:30:91 Form 2119 [1990' ;;6251 Department at the Treasury internal Revenue Service 218 82588 - 2141 Alternative Minimum Tax - Individuals Attach to Form 1040 or Form 10-40NFI. Estates and trusts. use Form 8656. OMB No. 1545-022? 1090- Nametsias shown on Form 1040 WILLIAM Sr MARY GAFFEY Your some! security number 147-22-2736 1 Taxable income from Form 1040, line Net operating loss deduction. ii any. from Form 1040. line 22. (Enter as a positive amount.) 2 3 Combine lines Adjustments: a Standard deduction. ii any. from Form 1040. line 34 4a Personal exemption amount tram Form 1040. line Medical and dental expense 4c :1 Miscellaneous itemized deductions from Schedule A (Form 1040). line 25 .. 4d 6 Taxes irom Schedule A [Form 1040). line Flefund of taxes 4" i 9 Personal interest from Schedule A (Form 1040). line 12b . . . 4g 6 Other interest adjustments 4h I Reserved 41 Depreciation of tangible property placed in service after 1985 4] it Circulation. research. at experimental expenditures paid or incurred after 1986 41: Mining exploration and development costs paid or incurred after 1986 .. 4 Long-term contracts entered into after 2:28r86 4m Pollution control facilities placed in service after 1986 .. 4n installment sales of certain property 40 Adjusted gain or loss 4p Certain loss limitations 4:1 Tax shelter farm loss 4r 5 Passive activity loss 45 1 Beneficiaries of estates and trusts 4t Combine lines 4a through Tax preference items: i? a Appreciated property charitable deduction 5a Tax-exempt interest from private activity bonds issued after 8.7185 .. 5b Depletion 5c Til- Accelerated depreciation of real property placed in service before 1987 5d Accelerated depr of leased personal property placed in service before 1987 5e Amort of certified pollution control facilities placed in service before 1987 Si 9 Intangible drilling costs ?g It Add lines 5a through 59 sh" 6 Combine lines Alternative tax net operating loss deduction (Do not enter more than 90% of line 5) 7 8 Alternative minimum taxable income. Subtract line 7 from line Enter: 540.000 (320.000 if married tiling separately: 530.000 if single or head of householdEnter: 5150.000 (575.000 if married ?ling separately: 3112.500 if single or head of householdSubtract line 10 from line 8. If zero or less. enter -0- here and on line 12 and go to line Multiply line 11 by 251:. (.25Subtract line 12 from line 9. If zero or less. enter -0- 13 14 Subtract line 13 from line B. If zero or less. enter here and on line 19 and skip lines 15 through Multiply line 14 by 21% (.21Alternative minimum tax foreign tax credit 16 17 Tentative minimum tax. Subtract line 16 from line Enter your tax from Form 1040. line 38. minus any foreign tax credit on Form 1040. line Alternative minimum tax. Subtract line 18 from line 17. If zero or less. enter -0-. Enter on Form 1040. line 49. 19 0 For Paperwork Reduction Act Notice, see separate instructions H773 OFF 157 12:27:90. Form 6251 (1980) 147?22-2736 H. GAFFEY 213 82588 - 2141 1990 PAGE 02 FED SUMMARY OF INSTALLMENT SALES 4797 GAINS CAPITAL GAINS UNCOLLECTED PRINCIPAL UNCOLLECTED GAINS SALE ORDINARY CAPITAL SHORT LONG BEGINNING END END OF YEAR NO INCOME GAINS TERM TERM OF YEAR ORDINARY CAPITAL O1-T 1142 27975 2633? 13351 Tom. . 1 142 14 01:02:91 i I 218 82588 - 214-1 625 2 Installment Sale Income owe No. 1545-0223 Form Attach to your tax return. 3173;271:35an Use a separate form for each sale or other disposition ot property on the Installment method. 79 Name-151a: shown on tax return number WILLIAM MARY GAFFEY 147-22-2736 A Description of the property 21392131111 3 Date acquired (month. day. and year) _0 _5 3 4 6_ Date sold (month. day. and year) _o_5 :1 _5 if . Was the property sold to a related party after May 14. 1980? Yes No lithe answer to is 'Yes,? was the property a marketable security? (If 'Yes.? complete Part it complete Part for the year of sale and for 2 years atter the year of sale.) Yes No EPart-J I Gross Profit and Contract Price (Complete this part for the year of sale only.) 1 Selling price including mortgages and other debts. (Do not include interest whether stated or unstated.) 1 2 Mortgages and other debts the buyer assumed or took the prop subject I to. but not new mortgages the buyer got from a bank or other source I 3 Subtract line Zfrom line 1 4 Cost or other basis of property sold 5. Depreciation allowed or allowable 6 Adjusted basis. Subtract line 5 from line 4 7 8 9 Commissions and other expenses of sale Income recapture trom Form 4797 Part Add lines 5. 7. and a 10 Subtract line 9 from line 1. If zero or less. do not complete the rest of this term 11 it the property described in question A above was your main home. enter the total of lines 99 and 15 from Form 2119. Otherwise. enter -0- 11 12 Gross profit. Subtract line 11 from line 10 12 13 Subtract line 9 from line 2. It zero or less. enter 13 14 Contract price. Add line 3 and line 13 14 I I - Part II '1 Installment Sale Income (Complete this part 1or the year of sale and any year you recoive a payment or have certain debts you must treat as a payment on installment obligations.) 15 Gross profit percentage. Divide line 12 by line 14. [For years after the year of sale. see instructionsFor year of sale onlynenter amount from line 13 above: otherwise enter -0- 16 1? Payments received during year. {Do not include interest whether stated or unstatedAdd lines Payments received in prior years. (Do not include interest whether .ij stated or unstatedInstallment Sale Income. Multiply line 18 by line 15 20 . 142 21 Part of line 20 that is ordinary income under recapture rules 21 0 22 Subtract line 21 from line 20. Enter here and on Schedule or Form 4797 22 4 2 I '-Part Related Party Installment Sale Income (Do not complete it you received the final payment this tax year.) Name. address. and taxpayer identifying number of related party Yes No it the answ to quest is ?Yes,? compl lines 23 through 30 below unless one ot following cond is met (check only the box that applies). The second disposition was more than two years after the ?rst disposition (other than dispositions of marketable securities). ll this box is checked. enter the date oi disposition (month. day. year) The first disposition was a sale or exchange of stock to the issuing corporation. The second disposition was an involuntary conversion where the threat of conversion occurred after the ?rst disposition. The second disposition occurred after the death of the original seller or buyer. It can be established to the satisfaction of the Internal Revenue Service that tax avoidance was not a principal purpose for either of the dispositions. it this box is checked. attach an explanation. Selling price 01 property sold by related party 4 Enter contract price trorn line 14 for year of ?rst sale Enter the smaller ot line 23 or line 24 Total payments received by the end of your 1990 tax year. Add lines 18 and 19 Subtract line 26 from line 25. if zero or less. enter -0- Multiply line 27 by the gross profit percentage on line 15 for year of ?rst sale Part of line 28 that is ordinary income under recapture rules Subtract line 29 from line 28. Enter here and on Schedule or Form 4797 .. For Paperwork Reduction Act Notice, see Instructions H773 Form 6252 (1990) crews 01:30 91 [3 [3:0 858935188 883383528 142:22-2736 w. GAFFEY 218 82588 2141 1990 PAGE 03 STATEMENT OF WAGES. SALARIES. TIPS AND TAXES WITHHELD a FEDERAL FEDERAL FICA STATE CITY w.T. WAGES W.T. U.T. MONSANTO CO ST LOUIS MO 22.827. 114.136. 3.924. 3.424. CENTRAL MO STATE UNIV WARRENSBURG MO 54093 221. 2.100. 161. 58. WILLIAM SAFFEY INC ST LOUIS MO 53146 9.678. 740. TAXES WITHHELD FROM MISCELLANEOUS INCOME 39.220. TOTAL 62.268. 125.914. 4.925. 3.492. GRAND TOTAL 62.268. 125.914. 3.492. FICA WAGES EXCESS IF DIFFERENT FICA 901. SOCIAL SECURITY BENEFITS INCLUDED IN INCOME ADJ. GROSS INCOME (BEFORE TAXABLE SOCIAL SECURITY) 423.229 PLUS: INCOME MODIFIED ADJUSTED GROSS INCOME 423.229 PLUS: ONE-HALF OF SOCIAL SECURITY BENEFITS 3.415 COMBINED INCOME 425.543 LESS: BASE AMOUNT 32.000 EXCESS ABOVE BASE AMOUNT 394.643 OF EXCESS ABOVE BASE AMOUNT 197.322 OF SOCIAL SECURITY BENEFITS 3.415 AMOUNT INCLUDIBLE IN GROSS INCOME CFPO 15 10131.8? FED 114.136. 2.100. 9.678. 125.914. 125.914. A 343-22-2736 W. GAFFEY 218 82588 - 2141* 1990 PAGE 01 FED NAME OF RECD EXCLUSION ANOUNT TAXABLE PAYER THIS YR PERCENT EXCLUDED PORTION NONSANTO co 15,330 0 15,330 NONSANTO OO PENSION PLAN 305.496 305.495 NONEANTO co PAYSOP 4,519 1.985 2.533 TAXPAYER TOTAL 325,345 17.863 TOTALS TO 1040 PAGE 1 325,345 17,853* CFPD15 Ill-n ?mu Etsuu- 89mgluau nuclpuanu or am; rausraa FUR we amlmmuumrmnom-s HUNSANTU CUHPANY savmcs PLAN -- - due HELLGN BANK CENTER PITTSBURGH- PA gszsa - 0.00 IGmdianDumn 2Tnmhuqount aAmcunIEnB-uauuw?ow .J - . - l, 3059?0950?0 . 2?6315b?n?l 9990 3 -me?mwwn.y. - . - a HILLIAH HAY QUALIFY FOR LUHP sun TREATH I HD 314a 0.00 MONSANTO SAVINGS AND INVESTMENT PLAN DISBURSEMENT STATEMENT THIS DISBURSEMENT IS FROM THE ACCOUNT GAFFEY WILLIAM 147-22-2736 SOC. SEC. NO. 147-22-2736 WILLIAM GAFFEY 001/0021/15 11269 PINESIDE DRIVE PAY CLASS A ST LOUIS MO 63146 PARTICIPATION DATE: 09/01/80 DATE OF DISTRIBUTION: 12/31/89 REASON FOR DISBURSEMENT: RETIREMENT YOU WILL RECEIVE UNDER SEPARATE COVER A CHECK IN THE AMOUNT OF $181,383.82. FIXED SAVINGS MONSANTO STOCK INCOME EQUITY BONDS TOTAL VALUE VALUE VALUE BEGINNING BALANCE 746.2159 86491.98 .00 219003.82 .00 305495.80 DISBURSEMENT BONDS ISSUED ?1 7' 3?11? .00 .00 . STOCK ISSUED 746.0000 86069.75 86069.75 CASH VALUE .2159 422.23 .00 219003.82 .00 219426.05 FEDERAL TAX 38042.23 ISSUED - 181383.82 BALANCE REMAINING .0000 .00 .00 .00 .00 .00 TAX INFORMATION-RELATED TO THIS DISBURSEMENT MARKET VALUE MONSANTO SHARES 115.375 COST BASIS OF YOUR MONSANTO SHARES 58.035 YOUR TAXABLE DISTRIBUTION IS COMPOSED OF THE FOLLOWING ELEMENTS219426.05 MONSANTO STOCK . . . . . . . . . . . . . . . . . . . . .. 5 86069.75 LESS YOUR . . . . . . .. 46563.68 1 - LESS UNREALIZED APPRECIATIONS42775.71 TOTAL TAXABLE AS ORDINARY 216156.41 THE UNREALIZED APPRECIATION SHOWN ABOVE IS THE DIFFERENCE BETWEEN THE AVERAGE COST OF YOUR MONSANTO SHARES AND THE MARKET VALUE OF THOSE SHARES ON THE SETTLEMENT DATE AND IS DEFERRED FROM TAXATION UNTIL DISPOSITION OF THE STOCK. DUE WAS CALCULATED BASED ON THE CALCULATED NET TAXABLE INCOME. IF YOU ELECTED NO HITHHOLDING OR THE CASH AMOUNT HAS INSUFFICIENT TO COVER THE HITHHOLDING DUE YOU MAY BE REQUIRED TO FILE QUARTERLY ESTIMATED TAXES. REFER TO FORM 104055 FOR INSTRUCTIONS FOR FILING ESTIMATED RETURNS. THIS DISBURSEMENT DOES QUALIFY AS A LUMP-SUM DISTRIBUTION. PLEASE REFER TO THE ENCLOSED TAX INFORMATION STATEMENT FOR ADDITIONAL TAX CONSIDERATIONS REGARDING YOUR SIP DISTRIBUTION. SHOULD CONTACT YOUR TAX ADVISOR AS LEGAL AND TAX IMPLICATIONS OF THIS DISTRIBUTION MAY VARY FROM ONE INDIVIDUAL TO ANOTHER DEPENDING ON PERSONAL FACTS AND CIRCUMSTANCES. 3 PLEASE RETAIN THIS STATEMENT FOR YOUR TAX RECORDS. THIS INFORMATION IS BEING FURNISH- ED TO THE INTERNAL REVENUE SERVICE AND HILL BE REPORTED AS HAVING BEEN PAID IN CALENDAR FEAR 1990. Ma? DQGE 10 JIH ?0 1993 FEPURT LUMP TIHE 10 ?4 33 A, . CHECK DITE 13 199? HUNSANTO 5H0 INVESTMENT . AND-ADDRESS NET INT 5/10 Pl? LOKN BOND REF Ell! Ell! TOTIL 3680.50 FED 101 ST 7? 515.64 FED ST TAX 36.4? 167?zc?2736 GIFFEY uertan 219&26.05 219$26.05 11269 PINESIDE DRIVE ST ST LOUIS ?0 03100 350?2.23 CHECK 00061726? AHOUNT 151383.Retlrement Account For {he- Period: nu:- 1 - 31,- 1990 Account Nuaborl TBQ-R16070-14 Pay. 1 of OPENING CLOSING Net Worth .. Your Financial Adviser: JAcx HEELS sscunmas VALUE 3.00 034,504.13 sum HERMEC HONEY MARKET FINDS 0.00 $173,180.40 sun's 1419 ms" 0.00 0.37 CLAYTON, no 63105 314-063-9400 . Your Fedora]. 11: Mar: 147-22-8736 TOTAL NET mm 15' .. .. Tun PERIOD YEAR To DATE Income .. PRUDENTIAL BACHE WILLIAM GAFFEY IRA HONEY DIVIDEHDS 0325.40 6326.40 11.85?! PINESIDE ST LOUIS H0 TOTAL INCOME 0326.40 em 40 mu m, .. Tax Informatlon IRA CUNTRIBUTIIN 023000.00 ROLLOVER $170,062.37 m? Tmamuo? ?Baum-m" AHOUNT CHARGED AMOUNT cnannen coun .. "3?03 ?W'in . c? . . "3?02 Rmiv? 03/05 Cred? . 5 m9 "351665-35" 03/05 cred" .: . . Whitest-37' was Purchased 17z.aez car HTL F0 1.00 $172,352.00 . aura 6m; .B?g?a?a 326.400 CAT DIV mm W16 "may .. r" DEBCRIPTION 1 QUANTITY PRICE VALUE EBT. INCOHE COMMENTS 0 .. ?We? W0 393593.11? .. 3-17" '4 YIELD ?E?UiziTIilzs VALUE - - m?soq'n mmT37-22-2735 R.A NOTE 1 NOTE 2 10137.87 Wt GAFFEY 218 82588 - 2141 1990 PAGE 01 A 1099 INCOME RECEIVED FROM 12.135 CO WAS INCLUDED IN GROSS RECEIPTS OF SUBCHAPTERS CORPORATION WILLIAM GAFFEY INC 43-1531892 SEE 1099-R ENCLOSED FROM HELLOW BANK TRUSTEE FOR HONSANTO CO SAVINGS PLAN GROSS DISTRIBUTION 305.496 EMPLOYEE CONTRIBUTIONS 45.564 TOTAL ELIGIBLE FOR ROLLOVER 258.932 VALUE OF 746 SHARES OF MONSANTO CO 85.070 CASH AVAILABLE FOR ROLLOVER .172.862 TOTAL ROLLED OVER TO IRA ACCOUNT 258.932 AT PEUDENTIAL BACHE WITHIN SIXTY DAYS OF RECEIPT SEE STATEMENTS ENCLOSED THIS IS A NON TAXABLE EVENT UNDER IRC 402A FED Lawrence M. Ruskin Ceni?ed Public Accountant 225 S.Merc:mec - Suite-5H - Clayton.Missouri63105 - (314) 863-9052 - 2973).. mo. dang ?w-mz/ Mow/04a x9?ic ammA, 19%) {A?b 59mm? Wax van, 229.7 rm Ww 17 75h 1057?32- 5/ Wm 2&4 "Mk? nz?g? m1. mi. ?fe. W?u?oc lieu, W90 Mmme .254 mu?g?m?m?dg 75444. 61414:? mfg/M. . mg?? (Agata/?53771; Malawi 22:4 $440 5074/ ?ex .752; 1% a. Ala, ?aw 62/ wg, Mbgvieri. mm WM f4, W56 it} Biff/be, Mb ?ux?.47 238,222) MM, 154$ wu?c Z?c?m? 72),qu I MEMBER. INSTITUTE OF CERTIFIED PUBUC ACCOUNTANTS MISSOURI SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS 2 1 MISSOURI DEPARTMENT OF REVENUE Individual Income Tax Return 82588 214-]. DLN 1 990 FORM k" CALENDAR YEAR 1990 TAX YEAFI BEGINNING 1990. ENDING 19 5? pro". TE . - 3E . AMENDED RETURN 44;? ZONLY . I . I: memomooaessYOUR SOCIAL SECURITY no. WILLIAM 5c MARY GAFFEY 147?22-2736 SPOUSE.S SOCIAL SECURITYNO. ST LOUIS MO 63146 558-463-8383 COUNTY OF RESIDENCE SCHOOL DIST. no. ST LOU I I T-h-e-O'Iiildren; Trust Fund Irv-ours tovrard? I I The Veterans Trust Fund works to meet the STATUS AND EXEMPTION prevention of chito abuse and neglect through growing needs oI' Missouri's 630.000 public education and the funding oI veterans. Iherr dependents and survivors by 1- angle-$250 community-based prevention progrerns.'l'he helping the Missouri'VeIerans Commission It married and ?ling a combined Missouri Ibselc boll: Iund relies on the contributions ol Individual provide quality health care and . 9'3 taxpayers as designated on return. you assistance. The tune relies on the re?urn' cheek box 2 Ema? $2400 would like Io heronrevent cnrle abuse and contributions of tasoayers es dESlgnaled on on line 22 below, and proceed to line 11, 3A M;s_ 5120c, neglect Il'l Missouri. see Instructions for line 45. this return. It you would line to assist the Commission. see instructions lor line 66. 33. MFS-rscouse Attach a copy of pages 1 and 2 ADDITIONAL INFORMATION If not filing a combined return. and you of your Federal Form 1040 or (Check applicable boxes) report only one person's income or loss on 4. Head to! 10408 If You: this return. check the appropriate box in the 52003 I 5. . itemized deductions: 7- 55 0' Over - Yoursell ?One Income? column and ante-r that exemp- 5. our see ?t . claim a pensior a: emotion: or CI 8. 55 or over - Spouse "on amount on line 22 below_ use only child- 52:10- . have lossresi of $1000 or mere I 9. Blind - Yourseif column throughout the remainder of the CI 6. Clan-n en step 9 . .. . . on endure- a on line 131' below. 10 olrnd - Spouse re.urn. ?no? Hem tax return - 50.0. .I . Lu ADJUSTED-GROSS INCOME H-HUSBAND W-WIFE OR ONE INCOME 2 11. Federal adjusted gross income .tITotal additions (from Form MO-A. Part 1. line 3} 12H :zw tzTI E. 13. Total income - add lines 137! 4'2 5 54: 3 14. Total subtractions (from Form MO-A. Part 1. line 7) WI ow -..-.7I I 15. Missouri adjusted gross income - line 13 less line 14 'se157 4-1-TAXABLE INCOME: -. i" . .- A 1.4. . .. .- 16. Income percentages - divide Col 15H and 15W by 9 9% Itsz 100 . 17. Government pen expt {from Form MO-A. Part 3. Line 5T). Attach w?ze and Federal Form 1040 or 1040A Le 18. Enterprise zone income modi?cation b- 18 19. Missouri STANDARD DEDUCTION OR ITEMIZED DEDUCTIONS .. 20. Federal income tax ded (from Federal 1040EZ. line 7; 1040A. line 25 less line 23c: 1040. line 47 less line 5721. Other Federal tax deductions . .. at I 22. Exemption-amount checked on lines I through 23. Number of dependents (DO NOT INCLUDE YOURSELF 0R . i" from Federal 10-10. line Sc OFI Federal Form 1040A. line So .. at $400.00 as I 9 . E) List ?rst nameszl I . . .. 1?31. 5-. 24. Total deductions - add lines 17 thmugh 25. Total taxabie income - subtract line 2-1 from line 15T .. 25. Multiply line 25 by percentages (33) on line 16. Enter I I I hereandon?ne? aaHi 296.019 Izsw 2.990 257. 299,009 MO 860-105.: I 1 2-93 PLEASE BE SURE TO SIGN PAGE 2 OF THIS FORM I I . . .j?ieeoroeMMo?mw :15 82588 2:4; [game yous TAX . 1 H-Husam- w-er-a . T-Tom. on one INCOME 27. Taxable inc amount tram line 25H andror 25W and 2:37 5273:73line 27 (see a; table. Form MO-A. pg 21 . zen-1 1 '3 5 3 5 lzsui29. Ftes or (attach Form RAD-CR and other state's returnI 2ng I I 3 1 I In?; 3530. Nonresident percentage (attach Form MO-NRI and I . copy of Federal return; .. 39H [:3ng 53-5 31. Balance {Resident - subtract line 29 from line ZSI (OR) 3 (Nonresident - multiply line 28 by percentage on line 30err; 32. TAX on lump sum distributions w] {Attach a copy of Federal Form 4972) 32? 32 0 33. TOTAL TAX - add lines 31 and 32 .. 33? 34. Miscellaneous tax credits (from Form MO-TC. line 15} Form MO-TC must be attached 34] 35. MISSOURI tax withheld as shown on your W-2 or lormls). DOB ONLY and W-ZP formS(Sl must be ATTACHED ., .. 35! 3 . 4- 9 2 35- 1990 Missouri estimated tax payments (include overpayment fro 1989 credited to 199037- Senior Citizens tax credit (attach Form .. 5 37: I 3 '7 3 33. Amount paid with Missouri Form Application of Extension oi Time to File .. .. r- 38! 39. AMENDED RETURN ONLY: Amount paid on Original return .. 39-? 15:74 40. Add Lines 34 through 39 .. 40! ,2 ?41? 41. AMENDED RETURN ONLY: Refund as shown on origrnal return .. . ., .. b- 41 lF FILING AN AMENDED RETURN. INDICATE FOP. AMENDING. A. Federal Audi. .. Enter date of IRS report h- B. Net Operating Loss Carryback .. Enter year of loss C. investment Tax Credit Carryback .. Enter year of credit r- b- 3 D. Correction other than A. B. or .. Enter care ct Federal amended return at' Lied Czeor'f Fuzz Pmo 5m :5 ac tau/wane 42. Total Paymens and Credits - subtract line 41 from [me- . . . .. youa negorip?ogamount 43. 1! line 42 is larger than iine 33T. emer here ., 4 44. Amount of line 43 to be applied to your 1991 estimated tax II- 45. Amount of line 43 to be contributed to the CHILDRE- TRUST FUND . b- as: 45. Amount of line 43 to be contributed to the VETERANS mug? FUND . .. .. r- 455 47- Overpayment to be refunded to you. Subtract lines 4.: :5 and 46 from line :3 and enter here .. REFUND I a 5 48. ll line 33T is ,larger than line 42. enter UNDERPAYMENT here .. r- 485 49. Underpayment of tax penalty (attach Form two-2210i. Enter penalty amount here I- 50. Total amount due. Adc lines 43 and 49 and enter here AMOUNT DUE r- Write your social security numberls) on check or money order and make payable to Missouri Director of Revenue. soi Mail all materials to DEPARTMENT OF REVENUE. P.O. BOX 500. JEFFERSON CITY. MISSOURI 65106?0500 .- - . - . . . . .-.- . .. . - . . . . . - - . 8 PLEASE SJGN RETUR Undef Densities Dl' perjury! Oecrare that have examrned thus return. Including accompanying schedule: an: statements. an: to the past at my ancwrezge and belie! it Is true. correct and :or'alele. Declaration ol' preparer rather than taxpayer: rs base: on all informatlon pl which he has any knowlecge. A: provided in Chester 143. a aenahy at up to 5500 shall be misused on any Individual who lites a Irrvotous return. EIAUTHOHIZE THE 0155373.; OF REVENUE DIRECTOR OF REVENUE HIS .. I In: 9 79-. .. on HIS 7?991 TC 01591?5553. =._IJr1f\ AHHMEN SWI AND ATTACHMENTS WITH M's Youa SIGNATURE cat-5 SIGNATUEF - Ill combined. 507i 218 82588 - 2141 MissouRI CERARTMENT OF REVENUE 1 I m" Income Tax Form Ijustments? MO-A I ATTACH TO FORM SEE INSTRUCTIONS FOR FORM MO-A (FORM M04040) YOUR LAST NAME FIRST NAME INITIAL YOUR SOCIAL SECURITY NO. WILLIAM MARY GAFFEY 147-22?2736 LAST NAME FIRST NAME INITIAL SOCIAL SECURITY NO. :1 i?i?issbufi Emddifi?atig ??ederal 1. 3. ADDITIONS 2. CI Partnership: Other HUSBAND WIFE - TOTAL OR ONE INCOME Interest on state and local obligations other than Missouri sources (reduced by related exp it exp were over 5500) 1W 1T CI Fiduciary: Corporation: 2W 2T TOTAL ADDITIONS - add lines 1 and 2 (enter here and on line 12. Form 3H 3W 3T d. 7. SUBTRACTIONS Interest from exempt Federal obligations included in Fed adjusted gross income (reduced by related expenses if expenses were C-Q'er $500]. Attach a detailed list 4H 4W 4T Any state income tax refund included in Federal adjusted gross income 5H 5W Partnership: 12? Fiduciary: Corporation: Other 6H. 6W 5T TOTAL SUBTRACTIONS - add lines 4. 5 and 6 [enter here and on line 14. Form .. 7H 7W ETE?uired? -. 1'1Missouri Itemizedgpeductions -.- Complete only ltzyou?iltemized de'duction son' Federal ?Fdrm -.--. 9:4eae Stow 1o. 11. 12. Total Federal itemized deductions from Federal Form 10-10. line 34 1990 Social Security - yourself (not to exceed $3924.45) 1990 Social Security (F.I.C.A.) - spouse (not to exceed $3924.45) 1990 Railroad Retirement Tax yourself (not to exceed $5791.35} 1990 Railroad Retirement Tax - spouse (not to exceed $5791.35] 1990 Self-Employment Tax (Federal Form 1040. line 48) .. Cultural Contributions (DONOT INCLUDE CASH CONTRIBUTIONS) .. .- TOTAL - add lines 1 through 7 State and local income taxes deducted on Federal Form 10-10. Schedule A. line 5 9 Less: Kansas City and St. Louis Earnings Taxes included in line 9 Net Subtraction - subtract line 10 from line 9 12.529 '77? 10 11 12,529 MISSOURI ITEMIZED DEDUCTIONS - subtract line 11 lrorn line 8 (enter here an NOTE: IF LINE IS LESS THAN YOUR FEDERAL STANDARD DEDUCTION. SEE INSTRUCTIONS. on line 19. Form M04040) .. 12 11,365 I I MO BSD-1851 l?l 1-90: 51 5019'. 2? MISSOURI DEPARTMENT OF REVENUE 1 990 m? CREDIT FOR INCOME TAXES PAID FORM TO OTHER STATES MO-CR I ONLY RESIDENTS OF MISSOURI MAY USE THIS FORM. SEE INSTRUCTIONS ON REVERSE SIDE. HUSBAND AND WIFE MUST EACH USE A SEPARATE FORM MO-CR. .. ATTACH QOPY OF TAX RETURN FOR EACH STATE (Credit will notion allowed unless Other atate'a is attached.) 0 ATTACH FOFIM TO FOFIM 040 NAME I SOCIAL SECURITY ND. 1.4.7.1414147314 i. Hasidam claimant?s tnIai adiunted green Income {fmm Farm MEI-1040, line 15H6?5: 2. Resident claImanI'I Missouri income tax [from Form M0-1040.Iina 28HCOMPLETE FOFI EACH STATE (OTHER THAN MISSOURI) TO WHICH YOU PAID 3mm? 5mm? AN INCOME (Leah/4.5: a; I 3 I 4.0tl'larIdascrihanamreI 15/754557, 4 I 5. UtharIdascrihenam) CW?qu 149-7?; 5 1. Lass: Finland adjunmanu (from Fadaral Farm 1040, iina 3E1 Elli Farm 1040A. line 15Panantaga of yqu incuma taxed by Dthar state - divide line 8 hy line 10. Maximum line 2bypamzagaan1inaa . 1:3! I i In ii. income tax you paid uthar mm on line (see instructions) (This is-not tax withheld]. - Th3 inme taxis mduced hy-all credits. except withholding and Estimated tax . . . . . . . . . . H.3/l 12 13. Total cradit {total oi amount: for each stats on line 12). TOTAL 13 M3 MD EEO-1095 I1 I-WI IE California Nonresident or Part-Year V5 m? Resident Income Tax Return 11990 540MB 41., - Use the Callioqu mailing label. Otherwise. please print or type. Fiscal year beginning . 1990. ending . 19 . ?it "It! Till! Slim itep 1 Your ?rst name and initial (it joint return. also give spouse?s name and renal} Last_ name Your social securitynumoer . Witt-$51 145% .414 5 >734.- M. I, 1 Present home address .- number and street including a'panment number. R0. Edit or rural route Spouse?s social security number -- f! e? Mes/pd .- (?8544 53325 11' oily. rm or post office. state and ZIP code .1 51': Acme Ho "Campaign 1 Do you want 55 oi thetaxes you are already paying to go to this fund? .- . . Yes No NW: greeting ?Yea; will Fund ti joint return. dries your Spouse want $5 to go to this fund? yes A No . 1E1 Single -- -.- i. - I - Film-g Slams -- 2 Married filing joint return (even if only one had Income) 3 13 Married ?ling separate return. Enter spouse's social security number above and full name here. 993; 4 Head person). It the qualifying person is yourchild but not your?dependent. enter child?s name here. 5 El dependent child. Enter year spouse died 19 6 J11 someone (sol-has your parent) can claim you as a dependent on his or her tax return. check here. skip . isth lines 7 throughj?of and enter -0- on line 11 .. 6 El a ?7 Personal; it you 1 or 4 above. e_nter__$Sa. I1 youucheclted box 2 or 5. enter $116 . . . 12_L?r__ q" blind: It you or your spouse'is viStralty impaired. enter $58. If both are visually impaired. enter $116 . . . -9 Senior: If you? or your Spouse is 65 or older. enterSSB, If both are 65 or. older. enter $116 . . .. .Dependents: Enter name and relationship. Do not include yourself or your spouse. -- - Number of dependents?x $58 10 - j. - ?11 Total exemption credits. Add lines 7 through .12 Total state ?vrages? from all your Fon'nts) w-a. _b_ox_25. including wages - 25199 .4 . -- earned outside California 12 3N- 9? QIa?Fable 13 Federal adjusted income from line 31 of your Form 1040. line 16 oi your 1/ 4 gal Form 1040A. line 3 oiyour Form 1040EZ or line 30 oi your Form 1040MB . . . . . . 13 IL - 3 p. . '14 California adjustments - subtractions. Enter amount from Schedule CA. line 591, 597, and 15 Subtract line 14 from llne 13. If less than zero. enter the result In brackets. See instructions . . 15 sees here. - . I 10 California adjustments - additions. Enter amount from Schedule CA. line 23 . . 16 1? Adjusted gross income from all sources. Combine line 15 and line 16. . 11 821.900 or less. see instructions . . -. . . . . . .. . . 17 m? 13 Enter the 4 [a Your?sltarldard deduction (see instructions). 01! . la I larger 01: Your itemized deductions (from Schedule CA. line 20). 19 Total taxable income. Subtract line 18 from line 17. If less than zero. enter zero .. 19 g, $1905? ?to California adjusted?gi?ss income from Schedule sl. line . .- 2o 740 7' ?Jenni-3Attach . 21 Ratio. Divide line 20 by line 17..Enter the percentage . . . . . .- . . 21 checker 22_Tax on on line 19. Check if from: . .- -I "?19922"? ?rst El FTB 3800 0er Fre ?{eff 35 Caution: 11- under age 14 and you have more than $1.000 of investment income. - read line'22 instructions to see if you must attach form FIB 3000. 23 Exemption El line 11 above or Schedule (540MB). . . Caution: See the Worksheet and instructions in '_'Step 6" before 1/ .: -- entering an amount ondlin?ejzs .: our.24 Subtract line 231mm line-22. If less than zero. enterrero . . 24 I Ur 2S Multiply line 24 by the percentage on line 21 .. 25 Va - 25 Tax from El Schedule G-1 and El form Fro 5870A as 27 Add line 25 and?line 26. Continue to Side 2 . .0 27 For Privacy Act Notice. see instructions. Form 540NR 1990 Side 1 St'e'p 5 25. Amount from Side line 27 .. 23 3. do credits . 29 Credit for child and dependent care expenses. See instructions . .0 29 39 Credit for taxpayers with military income. See instructions . .0 39 31 Credit iorioint custody head of household. See instructions . .0 3] 32 Credit for dependent parentCredit for senior head of household. See-instructions . a . . 33 34 Credit tor head oi household with a nondependent relative. See instructions . . 34 35 Credit lor political contributions. See instructions . . .0 35 35 Add lines 29 through 35 and multiply the total by the percentage on Side 1. line 21 . . 35 a. 37 Enter credit narne code no. and amount . 3L :39 Enter credit name code and amount . 35 339 Entercredit I - code no." I and amount 39 f5 . 5.49 To claim more".than three credits. see instructions . ..41 Credit toritaxpay'?r?sfrwith lir?ilitedincome. See instructions ..0 41'. 42 Total credits. and lineups through 41 . .. "421: 43 Subtract line 42erorri'line 28. if less than zero. enterzero 43 1 'Step 7 i 4'4 Schedule 44 Other 45 Cthertaxes. ..I 45 Taxes 45 Total tax. Add lines 43' through'45 .2 45 47 California income tax withheld. Enter total iron-r your 1990 Fennls) W-Z. Vii-26. Step 8 -2P. lose-rt. .. I 47 Payments 4a 1990 estimated tax and amount applied from 1939 return and trout ronn FTB 3502 I 40 49 Renters credit. Enter. amount from Schedule line Excess California SDI withheld. See instructionsTotal payments. Add lines 47 through Overpaid tax. It (line 51 is larger than line 45. subtract line 46 from line 51 . . 52 Overpaid Tax 53 Amount or line 52 to be applied toyour1991 estimated tax .. I 53 ?r Tax Due 54 Amount of overpaid tax available this year. Subtract line 53. from line Tax due. If line its is larger than line 51. subtract line 51 from line 46 . . 55 Step 10 55- Contribution to oalilomia Seniors Special Fund. See instructions as _You may make a contribution of S1 or more to: ., 5? Alzheimer?s Diseaseliielated Disorders Fund . . I 57 55 California Fund ior..Senior Citizens ..0 55 59 Rare and Endangered Species Preservation Hogram . . . . .0 59 State Children's Trust Fund for the Pt'euention of Child Abuse . . . . . . . . . . . . . . . . . . I ?ll '51 'United States Olympic Committee Fund . . . . . . 0 5 52 Vietnam Veterans Memorial Fund . . 52 California Election}53 Your political party 'amount (525 max). . .b 53 Campaign Fund 54 Spouse's political party amount (525 max). . 54 55 Total voluntary contributions. Add lines 57 through 54 . . .0 55 55 Total contributions. Add lines REFUND OH NO AMOUNT DUE. Subtract line 56 from line 54. Mail your retum to: Step Franchise Tax Board. P.O. Box 942540. Sacramento. CA 94240-0000 . .2:33:13? 55 AMOUNT YOU OWE. Add line 55 and line 56. Attach check or money order for full amount payable to ?Franchise Owe Tax Board.? ?the your social security number and .?1990 Form 540515" on it. Mail it with yourretum to: . i Franchise Tax Board. 9.0. Box 942357. Sacramento. CA 94257-0001 .. I 59 Step 12 59 Interest . . . . . . . . . . . . . .. 59 Interest Underpayment oi estimated tax. if form FT 5505 or 5505F is attached. check hex at 0 79 and Penalties Tl If you do not need California income tax forms mailed to you next year. check box at right . . . . I it ?If-"113' sign Here . or perjury. I declare that have crammed this re?tum. including We schedules and sfafmiS. and to the hostel my lutowledge and belief.? is true. f2 important Your signature Spouse's signature (if lilin 'ointly. both must sign) Date dentition 9? nr/t-r/r/ federal return to this return. lt?s unlawful to {crgeaspouse's signature. Side 2 Form 1990 Signature ol paid preparer (decimation of preparer is based on at! infomtariorr of which preparer has any knowfedge.) WW5 SSWFEIN Finn's name (or yours if self-employed) Finn's address l1 6 N. Nonresident or Part-Year Resident 1990 California Adjusted Gross Income Use this schedule if you were a full if ?i Name(s) as shown on your return CAUFORNIA SCHEDULE SI. -year nonresident or part-year resident of Calitomia in 1990. Attach to Form 540MB. See Schedule SI instructions. 2.3/20 1/ 51?4-?7?57 Your social security numb?r Evy! V254 STEP 1 California Income - Enter all of your income earned while you were a California resident and your income received from sources within Wages. salaries. tips. etc. California while you werea nonresidentTaxable interest'income .. . .. . .. 2 3 Dividend income . . -. . . . . . 3 4 Alimony received . . 4 5 Business income or (lossCapital gain or (lossCapital gain distributions not reported on line Other gains or (lossesTotal IRA distributions .. . . . . .. . . . . . . . . . . . . . . . . . . . . 93 Taxable amount .. 9b I Total pensions and annuities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10: l: Taxable amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10b ll Rents. royalties?. partnerships. corporations. estates. trusts. etcFarm income or (loss) 12 13 Other income (list type and amount) 13 14 California income. Add lines 1 through 13 in the far right column . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . .. 14 0 '7 STEP 2 California Adjusted Gross Income - Enter adjustments that are directly related to income reported above. 15 IRA deduction: You 3 Spouse Sell-employed health insurance ll! Keogh retirement plan and self-employed SEP deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . l8 .l9 Penalty on early withdrawal oi savings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 19 20 Alimony paid. Recipient's last name: Recipient's social security number 20 2 Total adjustments. Add lines 15 through California adjusted gross income. Subtract line 21 from line 14. Enter the amount here and on Form 5401?). line 20 . 22 STEP 3 Check the appropriate boxes below and enter the appropriate inionnation that applies to you and your spouse. nun- You Spouse . Yes Ito Yes Ho i changed my legal residence from California during 1990 and have not moved back to California . . . . . . . . . . . . . . . . . . . . . . . . . . . I changed my legal residence from California during or before 1990 and moved back to Califomia during 1990 . . . . . . . . . . . . . . . . . . Cl Cl I changed my legal'residence to California during 1990. l'was not previously a California resident . . . . . . . . . . . . . . . . . . . . . . . . . El El [was a nonresident of California for all of 1990 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. was a resident of r550 we. My spouse was a resident of _fzr?o was a military nonresident stationed in California in 1990 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Cl was _a California military resident stationed outside California in 1990 . . . . . . . . . . . .. .. I owned a home in Califomia while not living in California . . 51? El El You Spouse I lived in California during 1990 for (enter the number of daysleft Caliiomia on (enter datereturned to California on (enter datebecame a California resident during 1990 on (enter dateATTACH THIS SCHEDULE TO FORM 540MB Page 13 Form 540th Booklet 1990 4 IWBEEJEAR SCHEDULE 1990 California Adjustments CA Important: Attach this schedule directly behind Form 540NR. as shown an rem,? Social security number V. ??rir?c?v I47 {wt L756 PART I ADJUSTMENTS TO FEDERAL ADJUSTED GROSS INCOME I Step 1 1 State income tax refund federal Form 1040. line 10. or Form 104mm. line 11 .. SUb?m?ims Unemployment compensation lrom federal Form 1040. line 20. Fonn1040A. line 12. or Form 1040MB. line 21 .. 2 3 Social security benefits from lederal Form 1040. line 21b. Form 1040A. line 130. or Form 1040MB. page 4. line 76 3 4? 4 California nontaxable interest or dividend income. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Railroad retirement bene?ts and sick pay. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 6 California Lottery winnings. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Fringe benefits. etc. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7 11 19A distributions. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 .. 9 Pensions and annuities. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9 10 Passive activity. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Depreciation and amortization from form FTB 3835A. line 6a and line 10a . . . . . . . . . . . . . . . . . . . . . . . . . . it 12 Capital gains or (losses) from Califomia Schedule D. line 113 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 Other gains or (losses) from Califomia Schedule D-1. line 21a and line Other subtractions: a Calilomia net operating loss deduction from your 1969 lorrns FIB 3605)! and 1990 FIB 36052. See instructions . . . . l4: Other. See instructions. Specify . Mb 15 Total subtractions. Add lines 1 through Enter here and on Form 540MB. line step 2 16 Interest on state and municipal bonds from a state other than California. See instructions . . . . . . . . . . . . .. 16 Additions 1? Fringe benefits. etc. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 17 16 Passive activity. See instructions . . . . . . . . . . . . . . .Depreciation and amortization from form FTB 3885A. line 6b and line 10b . . . . . . . . . . . . . . . . . . . . . . . . .. 19 20 Capital gains or (losses) from California Schedule 0. line 11b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 20 21 Other gains or (losses) from Caliiomia Schedule D-1. line 21 and line Other additions: a Federal net operating loss deduction from your 1990 federal Form 1040. line 22. or Form 1040116. line 22 . . . 223 Other. See instructions. Specify . . . 22h 23 Total additions. Add lines 16 through 22b. Enter here and on Form 540MB. line PART II ADJUSTMENTS TO FEDERAL ITEMIZED DEDUCTIONS 24 Federal itemized deductions irom federal Schedule A (Form 1040). line or Schedule A (Form 1040MB). line 10 24 25 State and local income taxes from federal Schedule A (Form 1040). line 5. or Schedule A (Form 1040MB). line 2 and foreign income taxes. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 26 Subtract line 25 from line Other adjustments. See instructions. Specify . . . . 27 California itemized deductions. Combine line 26 and line your Califomia itemized deductions on line 28 are larger than your standard deduction. enter your California itemized deductions on Form 540MB. line 18. Otherwise. enter your standard deduction on Form 540NR. line 16. Form 54ONR Booklet 1990 Page 17 I. TAXABLE YEAR I 1990 Depreciation and Amortization Adjustments CALIFORNIA FORM 3885A F. Ilametsj as shown on return WrLLu?e??-?r If )9er Ilia-@117 l/I (?ing, Business or activity to which form FTB 3835A relates In! Social security number 7 aw; L7H. 1 El Passive Activity Cl Nonpassive Activity I See instructionsciati . . . . - Daprec'ahon Of Asses Amomzahon 0' Property 2 Description (to) Date placed (cj Cost or other Dep?n or amortit'n Method of it} Life or Depreciation for in) Code [it Pedod Amortization for of property :n service basis allowed or allowable figuring rate this year section or per- this year in earlier years depreciation carnage Total dep'n or amortiz'n. Add column (9) and column (it amounts of line Depreciation 3 California depreciation from this activity for assets placed in service on or alter January 1. 1987. See instructions and enter the amount from line 5 of the worksheet in the instructions. Note: Be sure to make adjustments for any basis differences . . . .. 3 4 Total California depreciation from this activity. Add line 2(9) and line Total federal depreciation from this activity. Enter the amount from federal Form 4562. Part IV. line Depreciation Adjustment 3 If line 4 is larger than line 5. subtract line 5 from line 4. Enter the difference here and on Schedule CA. line line 4 is less than line 5. subtract line 4 from line 5. Enter the difference here and on Schedule CA. line Amortization 'i California amortization from this activity for property placed in service on or after January 1. 1990. Enter the amount from federal Form 4562. Part VI. line 39. column (Note: Be sure to make adjustments for any basis differences. 8 Total California amortization from this activity. Add line 2(j) and line Total federal amortization. Enter the amount from federal Form 4552. Part VI. line Amortization Adjustment a If line 8 is larger than line 9. subtract line 9 from line 8. Enter the difference here and on Schedule CA. line 11 . . . . .. Ilia I: If line 8 is less than line 9. subtract line 8 from line 9. Enter the difference here and on Schedule CA. line l?h TAXABLE YEAR 1990 California Capital Gain or Loss Adjustment SCHEDULE Kind of property and description (identify corporation stock] (b1 Sales price Cost or other basis Loss. If to} is more than Gain. 11 (hi is more than A Example: 100 shares of is stock) lb). subtract from subtract from [jesro?dc? I108 Hr?r-i (ounce- Bearr'eLenLR. 3%.000 [8390 3474/0 Mira re?t/J 1' fit?! I ?p??erq woqu (A. r! 4 I. 2 Net gain or (loss) from partnerships. corporations and fiduciaries . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Total 1990 gains from all sources. Add column amounts of line 1 and line 1990 loss. Add column amounts of line 1 and line California capital loss carryover from 1989. if any. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . 5 a Total 1990 loss. Add line 4 and line 5 .. 7 Net gain or net loss. Combine line 3 and line 5 and enter the net gain or (loss) here. See instructions . . . . . . . . . . . . . . . . .. 7 V6 8.7! 2v- 8 If line 7 is a loss. enter here. Enter as a loss on line 9. the lesser of: the amount on line if; or i $3.000 ($1.500 if married filing a separate return). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ii i 9 Combine and enter the amount(s) from federal Form 1040. line 13 and line Enter the California gain from line i or loss from line California gain or loss adjustment: Compare line 9 and line 10. See instructions. Adjustment decrease. Enter the difference here and on Schedule CA. line Adjustment increase. Enter the difference here and on Schedule CALline lib FTB 3885A/Schedule 1990 STATE OF CALIFORNIA FRANCHISE TAX BOARD NOTICE OF TAX RO. BOX 942857 SACRAMENTO. CA 94267-0021 000) ESE-5711 ER FAX (910) 309-4505 (j 1993 ACCOUNT NUMBER TAX YEAR 92-71455616 01/29/92 BALANCE DUE $27,174. NOTICE NUMBER NOTICE DATE 107222736CAFF 5 MARY GAFFEY 11269 PINESIDE ST LCUTS HG 63146 FULL FAYMEAT OF THE BALANCE DUE MUST BE RECEIVED BY US NU LATER 02/08/9 YLUR ACCOUNT. PLEASE MAKE YCUR CHECK OR MONEY CROER PAYABLE TO THE FFAACHISE TAX BEARD. TFE EALAACE YCU COMPUTED UN YCUR RETUPN HAS BEEN ADJUSTED. F55 AN EXPLANATICN OF THE ADJUSTMENTS. PLEASE REFER TO THE ENCLOSED LIST ski TC.NP. . FLEASE YCUR RETURN AGAINST THE CORRECTED FIGURES BELON- IACEFE FER 1990 0415.735.00 TAX $35,900. TCTAL EXEMFTICN $170.00 0.00 174. TAX LIABILITY AFTED CREDITS - 22.020. ETHEE TAXES 0. TCTAL TAX LIABILITY CALIFCRAIA T.x MITHHELJ . 0.00 CREDIT 0.00 ESTIVATEB TAX PAYHENTS 0.00 excess CALIF 501 TAX HITPHELD 0.00 0.- BALANCE 00E 22.020. LESS FEPITTANCE HITH RETURN . 3.009.00 CTHEQ PAYNENTS UR CREDITS 0.00 3.009.: .a-L?i?uct ESTIMATE PENALTY 0.00 PENALTY 5,730.00 INTEREST T0 EATE 2,393.51 091:; EALAACE 0.00 0.123.' enLaxce CUE 27.174.= If you do not agree with the adjustments to your personal income tax shown above. contact this oi?ce immediater giving your reason for disagreement When you write. enclose a copv oi this notice with your letter. See the enclosed insert for your rights as a California taxpayer. Enc. . 3TH 5818-? IREV 7-90] February 7, 1992 Franchise Tax Board P.0. Box 942840 Sacramento, CA 94240 Re: William R. and Mary V. Gaffey 11269 Pineside Dr. St. Louis, MO 63146 I enclose the Notice of Tax Change dated 1/29/92. The nonresident tax return prepared by my accountant and mailed to you on December 27, 1991 was in error because of a mistake on his part in calculating the amount due, and the calculation in the Notice of Tax Change is correct. I enclose a_check for $21,444.51 with This check consists of the tax due plus the interest to date. I realize that the interest is mandated by law but the penalty is discretionary. I request that the penalty be abated for the following reasons. 1. Because I had been away from California for eleven years I was not aware that I owed a tax to California instead of Missouri. 2. I paid the appropriate tax to Missouri based on this belief, so there was no intent to evade taxes on the California sale. 3. As soon as I was informed that a California tax was due I requested a 540NR form (on December 5, '1991, the same day that I received the notice that a tax was due). I received the form on December 20, 1991, and sent it in on December 27, including with what I then thought was the correct payment a further payment for the interest that was due. Therefore, I reported and paid taxes on all my California income but to the wrong state, and have paid all the interest due to California plus the payment due to that state, with the enclosed check. Yours sincerely, William R. Gaffey WRG:mvd Encl. bcc: Lawrence Raskin em11205 Departme nemal Revenue Seance U.S. Income Tax Return for an Corporation at of the Treasury I See separate Instructions. For calendar year 1930. or tax year beginning . 1930. ?WinOMB No. 1545-0130 i990 Date ol corporation RS Bin-Ho on election as an use I S-DIGIT 631u6 0 Employer Identi?cation number Ila-Maul?? I label. SQ lid-1531892 DEC9O $09 9999 WILLIAM GBFFEY INCORPORATED er- ii Date incorporated 3 Business code no. (see Ii?. 595]?: '"StmdiunsTotal assets (see Specific instructions) Iss LooIs teo 631% 74,{ I Check applicable bases: (1) Initial return (2) [1 Final return (3) El Change in add ass (4) Amended 6 Check this box if this is an corporation subject to the consolidated audit procedures of sections 6241 through 5245 (see instructions before ch this be . 5" Enter number of shareholders in the corporation at end of the tax year . . . . . . . . . 4.6; . . . Caution: include only trade or business income and expenses on lines 1a through 21. the il?st'iarcti Wmatian. la Gross receipts or sales 1) Less returns and allowances $3 V1 4 2 Cost of goods sold (Schedule A, line 7Gross profit (subtract line 2 from line 1c) . 3 9 2 4 Net gain (loss) from Form 4797. Part II, line 18. 4 - 5 Other income (see instructions) (attach schedule) . . . 5 6 Total income (Ioss)?Combtne lines 3 through 5 . 6 7 Compensation of officers . . . . . . . . . . . . . . . . . . . . . 7 7 9 Ba Salaries and wages Lessjobs credit Bale? 8c 1 EBRepairs 10 Bad debts. 10 1 1 Rents . 1 1 a 12 Taxes 12 54" 13 Interest . . . . . . . . . 13 5' 14a Depreciation (see instructions143 Depreciation reparted on Schedule A and elsewhere on return . 14b Subtract line 14bfrom line 14a . . . . . . . . . 14?: 15 Depletion (Do not deduct oil and gas depletion. See instructions.) 15 16 Advertising . . . . . . . . 15 17 Pension, profit-sharing. etc.. plans . 17 18 Employee benefit programs . 18 19 Other deductions (attach scheduleTotal deductions?Add lines 7 through Ordinary income (loss) from trade or business activities?Subtract line 20 from line 6 21 I 22 Tax: a Excess net passive income tax (attach schedule) 223 1) Tax from Schedule (Form 1 1205Add lines 22a and 22b (see instructions for additional taxes) 22? 23 Payments: a 1990 estimated tax payments 233 Tax deposited with Form 7004 . . . . 23b '3 Credit for Federal tax on fuels (attach Form 4136') . 23C :dAddlineSZBathrough23c . . . . . . . . . . . . . . . . . . . . .. 23d '2 24 Enter any penalty for underpayment of estimated tax?Check if Form 2220 is attached 24 25 Tax due?If the total of lines 22c and 24 is larger than line 23d, enter amount owed. See instructions for depositary method of payment . . . . . . . . . . . . 25 26 Overpayment?if line 23d is larger than the total of lines 22c and 24, enter amount overpaid 25 27 Enter amount of line 26 you want: Credited to 1991 estimated tan I Ieiunded 27 Under penalties ol perjury. declare that have examined this return, including accompanying schedules and statements. and to the best of my knowledge and Please belief, tt :5 true. correct, and complete. Declaration of preparer (other than taxpayer) is based on all inton-natton at which preparer has any knowledge. Sign Here Signature oloHtcer I Date Title . Preparers Date Preparer?s social security number ?snafu? 3 /q immerse [Use Only WW, . . andaddress QZchodeD' aunt. I ll 3 For Paperwork Reduction Act Notice. see page 1 of separate?hgrg? rm mm: Form1120$(1990) Page 2 Schedule A Cost of Goods Sold (See instructions.) 1 inventory at beginning of year 2 Purchases wan- BCostoflabor. 4a Additionalsection 263A costs (see instructions) (attach scheduleOther costs (attach scheduleTotal?Add lines 1through 4b 6 InventowatendofyearCost of goods sold?Subtract line 6 from line 5. Enter here and on line 2. page 1 . Ba Check all methods used for valuing closing inventory: (DD Cost (WEI Lower of cost or market as described in Reguiations section 1.471-4 Writedown of "subnormal" goods as described in Regulations section Other (specify method used and attach explanation) Check this box if the LIFO inventory method was adopted this tax year for any goods (if checked, attach Form 970) . . . DD if the LIFO inventory method was used for this tax year. enter percentage (or amounts) of closing inventorycomputedunderLiFO . . . . . . . . . . . . . . . . . . . . . . .LBCI i Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the corporation? . . . Yes No Was there any change in determining quantities. cost. or valuations betwaen opening and closing inventory"Yes." attach explanation. Additional Information Required (continued from page the tax year own. directly or indirectly. 50% or more of the voting stock of a domestic corporation? For rules of attribution. see section 267(c). If "Yes." attach a schedule showing: (1) name. address. and employer identification number; and (2) percentage owned. Refer to the list in the instructions and state your principal: (1) Business activity P- .1 . (2) Product or service - - Were you a member of a controlled group subject to the provisions of section 1561any time during the tax year. did you have an interest in or a signature or other authority over a financial account in a foreign country (such as a bank account. securities account. or other financial account)? (See instructions for exceptions and ?ling requirements for form TD 9022.1"Yes." enter the name of the foreign country Were you the grantor of. or transferor to. a foreign trust that existed during the current tax year. whether or not you have any beneficial interest in it? If "Yes." you may have to file Forms 3520. 3520-A. or 926 . . . During this tax year did you maintain any part of your accounting/tax records on a computerized system? . . . 0 Check method ofaccounting: (1) [3 Cash (2) El Accrual Other (specify) Check this box if the corporation has filed or is required to file Form 8264. Application for Registration of a Tax El Check this box if the corporation issued publicly offered debt instruments with original issue discount . . . . . if so. the corporation may have to file Form 8281. information Return for Publicly Offered Original issue Discount instruments. If the corporation: (1) filed its election to be an corporation after 1986. (2) was a corporation before it elected to be an corporation or the corporation acquired an asset with a basis determined by reference to its basis (or the basis of any other property) in the hands of a corporation. and (3) has net unrealized built-in gain (de?ned in section 1374(d)(1)) in excess of the net recognized built-in gain from prior years. enter the net unrealized built-in gain reduced by net recognized built-in gain from prior years (see instructionsCheck this box if the corporation had subchapter earnings and profits at the close of the tax year (see instructions) Designation of Tax Matters Person (See instructions.) Enter below the shareholder designated as the tax matters person (TM P) for the tax year of this return: .Name of H/designatedTMP? m4 Lduer??giggmp 1735 I Addressof ?7?63 ?d?5lb? S?l?n?S H9 I . designated TMP . Form 11205 (1990) Shareholders' Shares of Income. Credits, Deductions. Etc. Page 3 through 6 in column From the result subtract the sum of lines 7 through 11a. 15a. and Pro rata share items Total amount 1 Ordinary income (loss) from trade or business activities (page 1. line 21) 1 9 8 2 Net income (loss) from rental real estate activities (attach Form 8825) 2 3a Gross income from other rental activities . 33 Less expenses (attach schedule) 35 Net income (loss) from other rental activities 3? 3 4 Portfolio income (loss): 3 a Interest income . 4a 43?? Dividend income. 4b :1 Net short-term capital gain (loss) (attach Schedule 0 (Form 1 1208)) 4d Net long-term capital gain (loss) (attach Schedule 0 (Form 1 1208)) . 49 Other portfolio income (loss) (attach scheduleNet gain (loss) under section 1231 (other than due to casualty or theft) (attach Form 4797) 5 6 Other income (loss) (attach scheduleCharitable contributions (see instructions) (attach list) 7 =3 8 Section 179 expense deduction (attach Form 4562Deductions related to portfolio income (loss) (see instructions) (itemize) 9 10 Other deductions (attach schedule11a Interest expense on investment debts . . . . . . . . . . ?a (1) Investment income included on lines 4a through 4f above . . 11b(1) .5 5 (2) Investment expenses included on line 9 above . . 11b(2) 12a Credit for alcohol used as a fuel (attach orm 6478) . 123 Low-income housing credit (see instructions): (1) From partnerships to which section 42(j)(5) applies for property placed in service before 199012b(1'l (2) Other than on line 12b(1) for property placed in service before 1990 . 12b 2) (3) From partnerships to which section 42(j)(5) applies for property placed in service after 3 (4) Other than on line 12b(3) for prOperty placed in service after 1989 . . . . . . . 1213(4) Qualified rehabilitation expenditures related to rental real estate activities (attach Form 3468) 1 :1 Credits (other than credits shown on lines 12b and 12c) related to rental real estate activities (see instructionsCredits related to other rental activities (see instructions) 12'! 13 Other credits (see instructions) . 13 14a Accelerated depreciation of real property placed in service before 1987 . 143 Accelerated depreciation of leased personal property placed in service before 1987 . 14b Depreciation adjustment on property placed in service after 1986 . 14?: #2 Depletion (otherthan oil and gas14d (1) Gross income from oil. gas. or geothermal properties . 149(1) (2) Deductions allocable to oil. gas. or geothermal properties . . 143(2) Other adjustments and tax preference items (attach schedule) . 141 15a Type ofincome Name of foreign country or U.S. possession Total gross income from sources outside the U.S. (attach schedule) . 15? E, :1 Total applicable deductions and losses (attach schedule) 15" g; Total foreign taxes (check one): Dr Paid Accrued . 159 In- Reduction in taxes available for credit (attach schedule) . 151? Other foreign tax information (attach schedule) . 15g 16a Total expenditures to which a section 59(e) election may apply . . . . . . I 163 a Type of expenditures} 17 Total property distributions (including cash) other than dividends reported on line 19 below I 3-: 18 Other items and amounts required to be reported separately to shareholders (see instructions) (attach schedule) 5 19 Total dividend distributions paid from accumulated earnings and profits . . . . 20 Income (loss) (Required only if Schedule M-l must be lines 1 7.407 Form 112050990) - Page 4 ScheduleL Balance Sheets Beginningoitaxyear Endoftaxyear Assets (I) x/a I 2a Trade notesand accounts receivable. . . ?i Less allowancefor bad debts 3 inventoriesU.S.governmentobligations . . . . . . I 5 Tax-exempt securities . . . . . . . . 6 Other current assets (attach scheduie). . . 7 Loanstosharehoiders . . . . . . . . 8 Mortgage and real estate loans . . . . . 9 Other investments (attach scheduie) . . . . 1 103 Buildings and other depreciable assets . . Lessaccumulated depreciation . . . . I _y 11a Depletabieassets . . . . . . . . . Less accumulated depletion . . . . . 12 Land (net of any amortization13a intangible assets (amortizable only) . . . Less accumulated amortization . i: 5?33" if 7 Liabilities and Shareholders' Equity 16 Accounts payable . . . . . . . . . 17 Mortgages, notes. bonds payable in lessthan lyear 18 Other current liabilities (attach schedule) f7 . 19 Loansfromshareholders . . . . . . . ?4 20 Mortgages. notes, bonds payable in 1 year or more 21 Other liabilities (attach schedule) . . . . ?32 Capitalstock . . . . . . . . . . . a 3 Ala Paid-in or capitalsurplus . . . . . . . ??24 Retained earnings . . . . . . . . . 25 Less cost of treasury stock. A 7 I 26 Total liabilities and shareholders? equity Reconciliation of income per Books With income per Return (You are not required to complete this schedule it the total assets on line 15. column of Schedule are less than $25,000.) 1 Net income per books . . . . . . . . 0 5 income recorded on books this year not 2 income included on Schedule K. lines 1 I included on Schedule K. lines 1 through through 6. not recorded on books this 6 (itemize): year (itemEZe): ., a Tax-exempt interest 3 3 Expenses recorded on books this year not 6 Deductions included on Schedule K. lines 1 included on Schedule K, lines 1 through 11a. 15a. and 15a. not charged through 11a. 15a. and 16a (itemize): against book income this year (itemize): a Depreciation a Depreciation - . Travel and entertainment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I 4 Total of lines 1 through 3 . . . . 8 income (loss) (Schedule K. line 20)?une4 less liner 7.4 a 9 Analysis of Accumulated Adjustments Account, Other Adjustments Account. and Shareholders' Undistributed Taxable income Previously Taxed (See instructions.) Accumulated Other adjustment: Sharehoidora' undiatrlbutod adjustments account account taxable Income previously taxed 1 Balance at beginning of tax year. 2 Ordinary income from page 1. line 21 . . Otheradditions . . . . . . . . I my. Loss from page 1. line Other reductions . . . . . . . . . i 1 6 Combine lines 1 through 5 7 Distributions other than dividend distributions 8 Balance at end at tax year?subtract line 7 from line 6 .temal Revenue Service SCH EDU LE K-I (Form 1 1 205) Department of the Treasury Shareholder?s Share of Income, Credits, Deductions, Etc. OMB No. 1545-0130 See separate instructions. For calendar year 1990 or tax year . 1990. and ending . 19 Corporation's identifying number Ir Corporation's name. address. and ZIP code beginning Ihareholder?s identifying number I [1?7 Irv - 1,7 3 (a Shareholder's name. address. and ZIP code I QAFFE Mitt/??! - ?ll/C. ?nd? xii/Esme :32 kip?); Mp H0 A Shareholder's percentage of stock ownership for tax year (see Instructions for Schedule K-internal Revenue Service Center where corporation filed its return .. (1) Tax shelter registration number (see Instructions for Schedule K-l) . (2) Type of tax shelter if the shareholder acquired corporate stock after 10/22/86. check here [El/aha enter the shareholder's weighted percentage increase in stock ownership for 1990 (see instructions for Schedule K-?fit: 13 if any activity for which income or loss is reported on line 1. 2. or 3. was started or acquired by the corporation after 10/22/86. check here and enter the date of start up or acquisition in the date space on line 1. 2. or 3 below. Check applicable boxes: (1) El Final K-1 (2) Amended K-l Pro rata share items Amount Ln: 1 Ordinary income (loss) from trade or business activities. If applicable. enter date asired for in item . . .. 1 2 Net income (loss) from rental real estate activities. 33"- Shaiem'ders if applicable. enter date asked for in item . . 2 SChEdUle 1"?me 11203)? 3 Net income (loss) from other rental activities. li applicable. enter date asked ior in item . . .. 3 3 '4 Portfolio income (loss): a Interest . 4a 13'? Sch. B. Part I. line 1 Dividends . 4b I Sch. B. Part II. line 5 Royalties . . . . . . . . 4c sin. a Part I, line 4 Net short-term ca pitai gain (loss) 4? Sch. D. line 5. col. or Net long-term capital gain (loss) . . . 4e Sch. 0. line 12. col. (0 or Other portfolio income (loss) (attach scheduleNet gain (loss) under section 1231 (other than due to casualty or See Shareholder's Instructions theft) . . . 5 {or Schedule K-l (Form 11208). 6 Otherincome (ioss)(attach schedule) . 6 (Entercn applicable line of your return.) 3 7 Charitable contributions . . . . . 7 Sch. A. line 14 or 15 8 Section 179 expense deduction (attach scheduleDeductions related to portfolio income (loss) (attach schedule) . 9 9 10 Other deductions (attach schedule). 10 . E3 1 1a Interest expense on investment debts . . . . . . . . . 1 1a Form 4952. line 1 ?5 .2. (1) investment income included on lines 43 through 4f above . See Shaft-Miller?s l?SiflICiiO?S (2) investment expenses included on line 9 above . 13(2) for 5'1 (Form 11203)- 123 Credit for alcohol used as fuel . 123 Form 6478. line 10 Low-income housing credit: (1) From section partnerships for property placed in service before 1990 NI) (2) Otherthan on line 12b(1) for property placed in service before 1990 . 13(2) Form 3535' line 5 3 (3) From section 42(j)(5) partnerships for property placed in service after 1939 . 13(3) (4) Other than on line 12b(3) for property placed in service after 1989 . 4 5 Qualified rehabilitation expenditures related to rental real estate activities (see instructions12? Credits (otherthan shown on lines 12b and 12c) related to see Shareholder-s Instructions rental real estate activrties (see instructions) . . . . . 129 {or Scheme in (Form 1 12051 Credits related to other rental activities (see instructions) . . 126' 13 Other credits (see instructionsFor Paperwork Reduction Act Notice. see Form 11208 instructions. Schedule K-1 (Form 11208) 1990 44mg, f/Jc. IEDERAL 5 OTHER DEDUCTIONS 45v/(31892? sn-rz FORH Hp xix-o; BANK CARD FEES COLLECTION FEES COHHISSIONS com-rum- SERVICES DELIVERYIPOSTACE DUES SUBSCRIPTIONS EOUIPHENT RENTAL INSURANCE LAB FEES LAUNDRY HISCELLAHEOUS EXPENSE HOTOR VEHICLE OFFICE YZA PROFESSIONAL FEES ?28 PROHOTION SUPPLIES SUPPLIES. MEDICAL TELEPHONE TRAVEL ?086 UNIFORMS UTILITIES EXPENSE . ?a??uw?Q K33?:ch 074 ?MaAf/Mrmn/ aF ?051- TOTAL MISSOURI DEPARTMENT OF REVENUE DLN CORPORATION FORM INCOME TAX RETURN Mo_11203 THE YEAR JANUARY 1 - DECEMBER 31. 1990. OR OTHER YEAR BEGINNING 1990. ENDING Ie_ A. AMENDED RETURN El B. FINAL RETURN C. NAME. ADDRESS. FEIN CHANGE l5 RETURN IS DUE ON OR BEFORE THE FIFTEENTH DAY OF THE FOURTH MONTH FOLLOWING THE CLOSE OF THE TAXABLE YEAR. ATTACH COPY OF FEDERAL FORM 11205 AND ALL ITS SCHEDULES, SCHEDULE K. AND SCHEDULES DO NOTPRINTINSHADEDAREAS. I I I aust-"1/90? . Mes/Mo w- NUMBER, 000100035 MO ID ND: 13958291 1 NILLIAM GAFFEY INC - . . FEDERALLMQ . . . as; WILLIAM GAFFEY INC . . . . . . 11269 PINESIDE MOCHARTEFINO. it}: ST LOUIS COUNTY HD 63146 NFORMATION FOR 1. Does the Corporation have ANY Missouri modifications? El YES END If YES. complete Parts 1 and 2 below: 2. Does the Corporation have ANY nonresident shareholders? YES NO If YES. complete Part 2 below and Form MO-NHS. . NOTE: If to both questio'ns. do not complete remainder of return. Attach copy of Federal Form 11208 and all its schedules. sign below. and mail. . 3. Does Corporation have income derived from sources otherthan Missouri? CI YES CI NO ll YES. enter it. and attach Form MO-MSS. MISSOURI CORPORATION Additions (attach explanation at each item) I I 1. State and local income taxes deducted on Federal Form 11208 . . . . . . . 1 I I 2. Less: Kansas City and St. Louis Earnings Taxes . . . . . . . . . . . . . . . . . . . . 2 I is} I 3. Net (subtract line 2 from line State and local bond interest (except MissouriLess: related expenses (omit if less than $5006.Net(subtractlin25fromline4Partnership: Fiduciary; Other Adjustments (List . . . . . . . . . . . . . -?--btractions (attach explanation of each item) I I 2. Interest from exempt federal obligations . . . . . . . . . . . . . . . . . . . . . . . . . 9 I I Less: related expenses (omit if less than $500-2. Amount of any state income tax refund included in federal ordinary income . . . . . . . . . . . . . . . . . . . . . . . . I .3. El Partnership; El Fiduciary: Other Adjustments (List Missouri Corporation Adjustment - IIET ADDITION - Excess line 8 over line Missouri Corporation Adjustment - NET SUBTRACTIOH - Excess line 14 over line ALLOCATION OFJMISSOURI CORPORATION ADJUST . COMPLETE IF PART 1 INDICATES A MISSOURI CORPORATION ADJUSTMENT I I I _l I PERCENT I I I l?l' I I I PERCENT - PERCENT PERCENT VOTAL ICU PERCENT OLUMN 4 Enter percentages from Federal Schedules K-1.Round percentages to whole numbers. . . OLUMN 5 Enter Missouri Corporation Adjustment from 'Part 1, line 15 or 16. as total of Column 5. Multiply each percentage in Column 4. times the total in Column 5. Indicate at top of Column 5 whether the adjustments are additions or subtractions. The amount after each shareholder?s name in Column 5 must he reported as a modification by the shareholder on his/her Missouri Individual Income Tax Return (Form MIC-1040) either as an addition to. or subtraction from. federal adjusted gross (or taxable) income. I - I I ZATI I 4A TH IZATI 3' Iii-1'6: - - 333$ ?5033. a? AUTHORIZE THE DIRECTOR OF REVENUE HIS DELEGATE TO DISCUSS I DO NOT AUTHORIZE THE DIRECTOR OF REVENUE 0R HIS DELEGATE, THIS RETURN AND ATTACHMENTS wm-I PREPAREA TO DISCUSS THIS RETURN AND ATTACHMENTS MY PREPARER a a - 1 NATU PLEAS SIG ELowi'ik?sziti?i tr penalties or perjury. I declare that I have examined this return. including accompanying schedules and statements. and to the best or my knowledee and belief It is true. comet. :omplete. ll prepared by a person other than a shareholder. his declaration is based on all inlormation of which he has any lnmdadga. (IMUHE OF AUTHORIZED SWEHOLDER SIGNATURE (OTHER THAN FEIN OR SSH ?irtsTELEPHONE ?a AND ZIP CODE DATE 1. 3/9' - and completed return and required attachments to: Missouri Department of He venue. 20. Box 700, Jefferson City. MO 65105-0700. 1860-1102 1040 Departmental the Treasury-internal Revenue Service U.S. Individual Income Tax Return For the year January 1-December 31. 1991. or other tax year beginning d5! b.4365 - 443.]. test i . .ts . 1 OMB No. 1545-0074 Your soclel security number (See instr. moon.) WILLIAM s. MARY GAFFEY 14742-2735 '58 IRS labelSpouse 5 actual security number 0mm?- ST LOUIS no 63145 558-46?8383 please print For Privacy Act and Paperwork cope. restroom Presidential Do you want 51 to go to this fund? Yes No Note: Checking 'Yes' witl . . . not change your tea or Election Campaign If )ornt return. does your spouse want $1 to go to this fund? Yes No reduce your refund. 1 Single Filing Status 2 Married ?ling joint return (even if only one had income) Check only 3 Married filing separate return. Enter spouse?s SSN above and tutl name here. one box. ll Head of household (with qualilying persOn). ti qualilying person is a child but not your dependent. enter child's name here. 5 Qualifying widow(er) with dependent child (year spouse died 19 . 68 Yourself If your parent tor someone elsel can clerm youes a dependent. on his or her In return. do not No. of boxes Exemptlons check box Be. But be sure to check the box on line 33b. Page 2. (3'19:th 0'1 5! Spouse .. on . . rm Ewe? ac . Iiveo With you . didn't live with you due to divorce or separation No. oi other dependents listed on 6: It your chub didn?t live with you out Is claimed as your dependent under a ore-1935 agreement. cneclt here Add numbers Total number of exemptions claimed 2 7 Wages. salaries. tips. etc. (attach Formls) W-income 8 a Taxable Interest income -. 33 3 2 1 9 bTax-exempt interest income .. 15331552 ggt?sawoig?$46 9 Dividend income 9 3 2 24 am, 10994:! here_ 10 Taxable refunds of state and local income taxes. if any 10 11 Alimonyreceived 11 12 Business income or (loss) (attach Schedule Capital gain or (lose) (attach Schedule w_2_ 14 Capital gain distributions not reported on line 13 14 see page to_ 15 Other gains or (losses) (attach Form 4797) 16a Total lFlA distributions tea 1 16 Taxable amount ?We Total pensions and annuities 17a I 17 Taxable amount 1 5 5 7 0 Mach check 18 Rents. royalties. pannerships. estates. trusts. etc. (attach Schedule money 19 Farm income or (loss) (attach Schedule F) I 32%2'; 21) Unemployment compensation (insurance) I Forms 21a Social Security bene?ts [21a Taxable amount '7 2 5 3 W-ZG. or 22 Other income - - - 23 to; In; EnBtEn'an'tEe'ta?r Emit-coma; for-line; it?rau?g?z??fv'otifto?tai 5 5 a 2 3 24aYour IRA deduction .. 24a bSPouse'S deduction 24b Adjustments 25 One-hall ct self-employment tax 25 to Income 26 Sell-employed health insurance deduction 26 27 Keogh retirement plan and self-employed SEP deduction 27 28 Penalty on early withdrawal of savings 28 29 Alimony paid. Recipient's SSN) 29 so Add in'eEeE-tl- JroBr'to'tai Jufu?tEtJnt1 Adj Gr Income 31 Subtract line 30 from line 23. This is your adjusted gross income 8 6 5 8 2 3 11.'13'91 H875 I. . fl. ?4 '7 ,3 297 82588 - 2251 Point 1040 (.1991) Page 2 32 Amount from line 31 (adjusted gross incomeTax 33a Check were 65 or olderlj Blind; El Spouse was 65 or older Blind. Compu- Add the number of boxes checked and enter the total here 33a tation If your parent (or someone else) can claim you as a dependent. check here 33!: If you are married ?ling a separate return and your spouse itemizes deductions. or you are a dual-status alien. check here 33:: El 34 Eartha 0 Your Itemized deductionsYour standard deduction. 35 Subtract line 34 from line line 32 is 675.000 or less. multiply $2,150 by the total number at exemptions claimed on line Be. It line 82 is over 675.000. see page 24 for the amount to 0 37 Taxable Income. Subtract line 86 from line 35. line 35 is more than line 35- enter .. 8 5 0 '7 8 36 Enter tax. Check if from: a I:]Tax Table. Rate Schedules. Schedule or Form 8615. (Amount If any. from Form (3) 8814 enter 242 711 39 Additional taxes. Check it from: am 4970 o, [3 Form 4972 40 Add lines Credit for child and dependent care expenses (attach Form 2441) 41 Credits 42 Credit tor the elderly or the disabled (attach Schedule Ft) 42 43 Foreign tax credit (attach Form 1116) 43 3 5 9 44 Other credits. Check it tram: a pom. 3350, or Form 8395 I: Form 3301 I: 45 Add lines 41 through 44 3 5 9 46 Subtract line 45 from line 40. [if line 45 is more than line 40. enter 24 2 3 5 2 Other 47 Sell-employment tax (attach Schedule SE) Taxes 48 Alternative minimum tax (attach Form 6251) 49 Recapture taxes. Check it from: a Form 4265 or Form 8611 cm Form 8828 50 Social security and Medicare tax on tip income not reported to employer (attach Form 4137quali?ed retirement plan (attach Form 5329) 52 Advance earned income credit payments from Form W-2 53 5:18 Ems-'43 this;ng 5271718 i; JeannieFederal income tax withheld any tram Formm toss. check [Payments 55 1991 estimated tax payments and amount applied from 55 4- 8 8 0 56 Earned income credit (attach Schedule EIG) 55 57 Amount paid with Form 4868 57 58 Excess social security and Medicare tax and tax withheld 58 5 8 9 and 1099-6. 59 Other ayments (see page 27). Check if from a '1 Form 2439 to from to Form 4136 59 60 Add lines 54 through 59. These are your total payments 'line 60 is more than line 53. subtract line 53 from line 60. This is the amoum you OVERPAIDD Refund or 62 Amount of line 61 to be REFUNDED TO YOU Amount 63 Amount of line 61 to be APPLIED TO YOUR 1992line 53 is more than line 60. subtract line 60 from line 53.This is the AMOUNT YOU OWE. Attach check or money order tor the full amount payable to 'Internal Revenue Service.? Write your name. address. social security number daytime phone number. and '1991 Form 1040' on It. 65 Estimated tax penalty. Also include on line 64Under penalties oI perjury. I declare that I have examined this return and accompanying schedules and statements. and to the best of my knowledge and beliel. they are true. correct. and complete. Declaration of preparer rather than taxpayer: is based on all information at which preparer has any Knowledge. Sign Your signature Date Your occupation itgeaco CONSULTANT rretUFr?x Spouse signature Ill joint return. BOTH must Date Spouse 5 occupation COMPUTER LIBRARIAN Preparers Date Preparer?s secial security no. Paid Signature "'TePaf?'S ?233??ng RASKIN, TIERNEY S: DAUH E.l.No. 43-1453151 else Only Eggazrig?edl 4-25 NEW BALLAS 210 ZIP cod-'- ST. LOUIScr=Pto4 12-30er H375 WILL I 5 10:07:87 643.1. IAM MARY GAFFEY 147-22-2736 DEDUCTION FOR EXEMPTIONS WORKSHEET - LINE 36 MULTIPLY $2,150 BY THE TOTAL NUMBER OF EXEMPTIONS CLAIMED ON FORM 1040, LINE 6E 4,300 ENTER THE AMOUNT FROM FORM 1040, LINE 32 865,823 ENTER ON LINE 3 THE AMOUNT SHOWN BELOW FOR YOUR FILING STATUS MARRIED FILING SEPARATELY, ENTER $75,000 SINGLE, ENTER $100,000 HEAD OF HOUSEHOLD, ENTER $125,000 150,000 MARRIED FILING JOINTLY OR QUALIFYING ENTER $150,000 SUBTRACT LINE 3 FROM LINE 2 715,823 NOTE: IF LINE 4 IS MORE THAN $122,500 (MORE THAN $61,250 IF MARRIED FILING SEPARATELY), STOP YOU MAY NOT TAKE A DEDUCTION FOR EXEMPTIONS. ENTER ON FORM 1040, LINE 36. DIVIDE LINE 4 BY $2,500 ($1,250 IF MARRIED FILING SEPARATELY). IF THE RESULT IS NOT A WHOLE NUMBER, ROUND IT UP TO THE NEXT HIGHER WHOLE NUMBER. MULTIPLY LINE 5 BY 2% (.02), RESULT AS A DECIMAL AMOUNT AND ENTER THE MULTIPLY LINE 1 BY LINE 6 DEDUCTION FOR EXEMPTIONS. SUBTRACT LINE 7 FROM LINE 1. ENTER THE RESULT HERE AND ON FORM 1040, LINE 36 29'? 8.12588 2210 Department of the Treasury internal Revenue Service 2 2 5 1 Underpayment of Estimated Tax by Individuals and Fiduciaries See separate Instructions. Attach to Form 1040. Form 1040A, or Form 1041. OMB No. 1545-0140 11931 Nam are: shown on tax return Identifying number a MARY GAFFEY 147-22-2736 -.lote: In most cases. you do not need to ?le Form 2210. The will ?gure any penalty you owe and send you a bill. See Part to ?nd out if you should ?le Form 2210. If you do not need to ?le Form 2210. you still may use it to ?gure your penalty. Enter the amount from line 20 or line 34 on the penalty line of your return. but do not attach Form 2210. Reasons For Filing - It is. b, or below applies to you. you may be able to lower or eliminate your penalty. But you MUST check the boxes that apply and ?le Form 2210 with your tax return. If 1d below applies to you. check that box and ?le Form 2210 with your tax return. 1 Check whichever boxes apply (if none of the boxes apply. do not ?le Form 2210): a You request a walver.(ln certain circumstances, the IRS will waive all or pan of the penalty. See the instructions tor waiver of Penalty.) You use the annualized income installment method. (If your income varied during the year. this method may reduce the amount of one or more required installments. Seeinstructions for Annualized Income Installment Worksheet). You had Federal Income tax withheld from wages and you treat it as paid for estimated tax purposes when it was actually withheld instead of evenly on the payment due dates. (See the instructions for line 22.) Your required annual payment (line 13 below) is based on your 1990 tax and you ?led or are ?ling a joint return for either 1990 or 1991 but not for both years. Bar! Required Annual Payment?All filers must complete this part. 2 Enter your 1991 tax alter credits [see instructionsOther taxes (see instructions) 3 4 Addlineszands 4 242,352 5 Earned income credit 5 6 Credit for Federal tax on fuels 6 7 Add lines 5 end 6 8 Current year tax. Subtract line 7 from line Multiply line a by 90% (.90'10 Withholding taxes. Do not include any estmated tax payments on this line (see instructionsSubtract line 10 from line B. if less than $500. stop here; do not complete or ?le this form. .. You do not owethe penalty 11 16'? 786 12 Prior year (1990) tax.(Caution: See instructionsRequired annual payment. Enter the smaller of line 9 or line 12 (see instructionsNote: If line 10 is equal to or more than line 13. stop here. You do not owe the penalty. Do not ?le Form 2210 unless you checked box 1d above. Short Method? (CautiomFiead the instructions to see it you can use the short method. It you checked box 1b or in Part I, skip this part and go to Part IV.) 01.09392 14 Enter the amount. if any. from line 10 above Enter the total amount if any. of estimated tax payments you made 15 4. a 0 .7. 15 Add lines Total underpayment for year. Subtract line 16 from line 13. (it Zero or less. stop here: you do not owe the penalty Do not ?le Form 2210 unless you checked box 1d aboveMultiply line 17 by .06391 the amount on line 17 was paid on or after 4/1592. enter I if the amount on line 17 was paid before 4/15192. make the following computation to ?nd the amount to enter on line 19' Amount on Number 01 days paid line 17 before 4.05192 .00025 .. 19 0 20 PENALTY. Subtract line 19 from line 18. Enter the result here and on Form 1040. line 65: Form 1040A. . line 33; Form line 65?. or Form 1041. line H075 For Paperwork Reduction Act Notice, see page 1 of separate Instructions Form 2210 (1991) 29'? 82588 - 2251 Sched?uleA (Porn-11040) Department of the Treasury Internal Revenue Service Schedule A Itemized Deductions Attach to Form 1040. See Instructions for Schedule A (Form 1040). OMB No. 1545-0074 test Name-ts: shown on Form 1040 MARY GAFFEY Your soctal security number 147-22-2736 Medical Caution: Do not include expenses reimbursed or paid by others. and 1 Medical and dental expenses. Dental Expenses - - - - - - - - - - - - - - - - - - - - - - 2 3 Multiply line 2 above. by 7.5% (.075). 4 Subtract line 3 from line 1. Enter the result. It 1955 than zero. enter -0- 5 Taxes 5 State and local income taxes Real estate taxes 6 5 2 paid 7 Other taxes. (List??include personal property taxes.) I- EEBEQIULL. ?1512 7 1 0 6 Edd lines 5 through 7. Enter the total Interest 9 a Home mortgage interest and points reported to you on Form 1098 You FIRST CREDIT UNION 3,433 9a 3.433 Paid Home manage interest not reported to you on Form 1098 Note - Personal - - - - - - - - - - - - - - - - - - - - interest is 10 Points not reported to you on Form 1098. n? '009?" 11 Investment interest demm'mtz Add 9a through 11. Enter the total 3 . 4 3 3 Gifts to Caution: It you made a charitable contribution and received a Chm?? benefit in return. see page 40. 13 Contributions by cash or checkOther than cash or check. (You MUST attach Form 8283 it over $500.) 1 5 0 3? 15 Carryover trom prior year A 1'6 Add the amounts on lines 13 through 15. Enter the total 1 . 2 5 5 Casualty 17 Casualty or theft lossles) {attach Form 4684) Moving 18 Moving expenses (attach Form 8903 or 3903F) Job 19 Unreimbursed employee expenses-?job travel. union dues. job Expense-'- education. etc. and Other expenses. List type and amount Most Other - - - Miscellaneous . . . . . . . . . - Deductions - - - - - - - - - - - - 2 Add lines 19 and 20. 22 Enter amount from Form 1040. line 32 I 22 I 23 Multiply line 22 above. by 2% (.02). 24 Subtract line 23 from line 21. Enter the result. If less than zero. enter -0- .. 0 Other 25 Other. List type and amount Miscellaneous Deductions . . . . . . 26 It the amount on Form 1040. line 32. is 3100.000 or less (550.000 or less it married ?ling gigging separately). add lines 4.8. 12. 16. 17. 18. 24. and 25. Enter the total here. Ir If the amount on Form 1040, line 32 is more than $100000 (more than 550.000 if married ?ling separately). see page 42 tor the amount to enter. Caution: Be sure to enter on Form 1040. line 84. the LARGER of the amount on line 26 above or your standard deduction. H875 For Paperwork Reduction Act Notice. see Form 1040 Instructions ch003 12:04:91 Schedule A (Form 1040) 1991 I ADJUSTED DUE TO AGI - SEE STATEMENT WILLIAM MARY GAFFEY 10. CFP015 ITEMIZED DEDUCTIONS WORKSHEET ADD THE AMOUNTS ON SCHEDULE A, LINES 4, 8: 12' 15' 24' 25- ADD THE AMOUNTS ON SCHEDULE A, LINES 4, 11, AND 17, PLUS ANY GAMBLING LOSSES ON LINE 25. SUBTRACT LINE 2 FROM LINE 1. (IF RESULT IS ZERO, STOP ENTER THE AMOUNT FROM BINE 1 ABOVE ON SCHEDULE A, LINE 26.) MULTIPLY LINE 3 ABOVE BY 80% (.80). - .. ENTER THE AMOUNT FROM FORM 1040, LINE 32. ENTER $100,000 ($50,000 IF MARRIED FILING SEPARATELY). SUBTRACT LINE 6 FROM LINE 5. (IF THE RESULT IS ZERO OR LESS, STOP HERE: ENTER THE AMOUNT FROM LINE 1 ABOVE ON SCHEDULE A, LINE 26.) MULTIPLY LINE 7 ABOVE BY 3% (.03) COMPARE THE AMOUNTS ON LINES 4 AND 8 ABOVE. ENTER THE SMALLER OF THE TWO AMOUNTS HERE. TOTAL ITEMIZED DEDUCTIONS. SUBTRACT LINE 9 FROM LINE 1. ENTER THE RESULT ON SCHEDULE A LINE 26. 147-22-2736 38,620 I 38,620 30,896 865,823 100,000 765,823 22,975 22,975 15,645 2'97 ezl'see 2251 Schedule (Form 1040) 1991 Hornets: shown on Form 1040. [Do not enter name and social security number It shown on other sided WILLIAM HARY GAFFEY OMB No. 1545-0074 Page 2 Your social security number Schedule - Interest and Dividend Income as *Part it you received more than $400 in taxable interest income, or you are claiming the exclusion of interest from Series Interest EE U.S. savings bonds issued after 1989 (see page 43), you must complete Part I. List ALL interest received in Part l. Income If you received more than $400 in taxable interest income, you must also complete Part It you received, as a nominee, interest that actually belongs to another person, or you received or paid accrued interest on securities transferred between Interest payment dates, see page 43. Interest income Amount 1 Interest income. (List name of payer?-if any interest income is from seller-?nanced mortgages, see instructions and list that interest ?rst.) 13334931.? 39139913 2: 155 We} 1.35.11 PEEP I -113. . . 5 4 4 :ggf?igm least. 9359:2111 64 1099-OIDsubstitute t_r EB 1 3 6 6 -1552; says! 2 284 list the ?rm?s 5119 . name as the gig is 13131.; 4 5 6 5,933,233,332: Magistrates 9. 825) shown on that . form. 2 Add the amounts on line 1. 2 3 2 9 3 Enter the excludable savings bond interest. if any. from Form 8815. line 14. Attach Form 8815 to Form 1040 3 4 Subtract line 3 from line 2. Enter the result here and on Form 1040. line So 4 3 2 9 Part ll If you received more than $400 in gross dividends andror other distributions on stock, you must complete Parts ll Dividend and Ill. If you received, as a nominee, dividends that actually belong to another person, see page 43. Income Dividend income Amount 5 Dividend income (List name of payer--include cap. gain distrib.,nontaxable distrib.. etc.) 991.Notereceived a Form 2111 P3323subsmm?i PRUDENTIAL BACHE 5 9,214 statement, from - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - a brokerage .. 13E . ?rm. list the _Fp?i_E??m'sname as TEMPLETON SHALL co 555 the payer and - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - enter the total . . . . . dividends shown . 0" that Wm 6 Ed}: Eli; Em'an't's line Capital gain distributions. Enter here and on Schedule 7 5 . 3 Nontaxable distributions (See the instructions for Form 1040, line 9.: .. 8 9 Add the amounts on lines Subtract line 9 from line 6. Enter the resulthere and on Form 1040. line 9 1 3 2 2 4 'Ii you received capital gain distributions but do not need Schedule to report any other gains or losses. see the Instructions for Form 1040. lines 13 and 14. Part it you received more than $400 of Interest or dividends, OR if you had a foreign account or were a Foreign grantor of, or a transferor to, a foreign trust, you must answer both questions in Part Yes No Accounts 11a At any time during 1991. did you have an interest in or a signature or other authority over a ?nancial account Ease: in a toreign country (such as a bank account, securities account, or other ?nancial account)? (See page 43 Trust: for exceptions and ?ling requirements ior Form TD 90-221] it 'Yes.? enter the .name of the foreign country 12 Were you the grantor of, or transferor to, a foreign trust which existed during 1991, whether or not you have any bene?cial interest in it? it 'Yes.' you may have to ?le Form 3520. 3520-A. or 926 ., .. 12104.91 H875 For Paperwork Reduction Act Notice. see Form 1040 Instructions Schedule 8 (Form 1040) 1991 Schedule (Form 1040) Department of the Treasury internal Revenue Seryice Attach to Form 1040. 297 82588 - 2251 Capital Gains and Losses (And Reconciliation of Forms tor Bartering Transactions) See Instructions for Schedule (Form 1040). For more Space to list transactions for lines is and 8a. get Schedule D-1 (Form 1040). OMB No. 1545-0074 1991 on Form 1040 WILLIAM S: MARY GAFFEY Caution: Add the following amounts reported to you for 1991 on Forms 1099?8 and 1099-8 (or on substitute statements): proceeds from transactions involving stocks, bonds. and other securities, and (blgross proceeds from real estate transactions not reported on another form or schedule. if this total does not equal the total of lines 1c and 8c. column attach a statement explaining the difference. Your social security number 147-22-2736 Short?Term Capital Gains and Losses?Assets Held One Year or Less Description of property Date to! Date sold rdi Sales price Cost or other [it LOSS GAIN Example. 100 shares 7% acquired rMo.. day. yr. basis It rel is more than rdr. It rdi is more thanrei. preferred cl Con tMo.. nay. er subtract tdi from net subtract tel lrornidi 1a Stocks, Bonds, Other Securities, and Real Estate. include Form 1099-8 and 1099?8 transactions. 300 SH QUAKER OATS 81691120391 20.592 18.149 2.443 400 SH SILICON GRAPHIC 81691120391 17.640 16.044 1.596 1b Amounts from Schedule line 1b 1c Total oi All Sales Price Amounts (Add column (Ci) of lines Other Transactions (Do NOT include real estate transactions from Forms 1099-8. Report them on line 1a.) 2 Short-term gain from sale or exchange of your home from Form 2119. line 10 or 140 2 3 Short?term gain from installment sales from Form 6252. line 22 or 30 3 4 Net short-term gain or (loss) from partnerships, corporations. and ?duciaries .. 4 5 Short-term capital loss carryover irom 1990 Schedule D, line 29 5 3?2? . 3; 6 Add lines 1a. 1b. 1d and 2 through 5. in columns and Net short-term capital gains or (loss) Combine columns and of line [3thng Long-Term Capital Gains and Losses Assets Held More Than One Year 8a Stocks, Bonds, Other Securities, and Real Estate. include Form 1099-8 and 1099-8 transactions. 200 SH PAC G98 62289 81591 5.321 4,050 1.271 MONSANTO STOCK OPTIONS VAR. 91 861.334 400.997 460.337 52185 91 3.252 3.252 8b Amounts from Schedule line so Sc Total oi All Sales Price Amounts (add column of lines Other Transactions (Do NOT include real estate transactions from Form 1099-8 on this line. Report them on line 8a.) 9 Long-term gain lrom sale or exchange of your home from Form 2119. line 10 or 140 .. 9 10 Long-term gain from installment sales from Form 6252. line Net long-term gain or (loss) from partnerships. corporations. and ?duciaries .. 11 12 Capital gain distributions 12 5 I 5 3 3 1113 Enter gain from Form 4797. line 7 or 9 13 u" 14 Long-term capital loss carryover from 1990 Schedule D. line 36 14 15 Add lines Ba. 8b. 8d and 9 through 14. in columns (4-58 5 5 '7 16 Net long-term capital gain or (loss). Combine columns (1) and of line H875 For Paperwork Reduction Act Notice, see Form 1040 Instructions CFPOOS 12304 '91 Schedule (Form 1040) 1991 . -.. 297 82588 - 2251 Schedule 8 (Form 1040) 1991 128 Page 2 Nan-lets! shown on Form 1040 not enter name and social security number It shown on other side.t . Your social security number WILLIAH MARY GAFFEY 147-22-2736 Summary of Parts I and II l' Combine lines 7 and 16. and enter the net gain or (loss) here. It result is a gain. also enter the gain on Form 1040. line 13 (NOTE: IF BOTH LINES 16 AND 17 ARE GAINS. SEE PART BELOWline 17 is a (loss). enter here and as a (loss) on Form 1040. line 13. the smaller of: a The (loss) on line 17; or ($3.000) or. it married ?ling a separate return. (81.500) 18 Note: When ?guring whether line 188 or 18b is smaller. treat both numbers as positive. complete Part it the loss on line 17 is more than loss on 18. or it form 1040 . line 37. is zero. Eart?i?wl Tax Computation Using Maximum Capital Gains Rate USE THIS PART TO FIGURE YOUR TAX ONLY IF BOTH LINES 16 AND 17 ARE GAINS AND: You checked Form 1040 You Checked Form 1040 filing stems box: AND line 37. Is over: Filing status box: AND line 37. Is over: 1 $49300 3 841.075 2 or 5 $82,150 4 $?0.450 19 Emer the amount from Form 1040. line Enter the smaller of line 16 or line Subtract line 20 from line 22- Enter: 320.350 it you checked filing status box 1; $34,000 if you checked ?ling status box 2 or 5: .1: 817.000 it you checked ?ling status box 3: or 827.300 it you checked ?ling status box 4 23 Enter the greater ot line 21 or line 22 24 Subtract line 23 from line 19 2.5 Figure the tax on the amount on line 23. Use the Tax Table or Tax Rate Schedules. whichever applies 26 Multiply line 24 by 2 ?it. (.28) 27 Add lines 25 and 26. Enter here and on Form 1040. line 38. and check the box for Schedule [Hart Capital Loss Carryovers trorn 1991 to 1992 Section Carryover Limit 28 Enter the amount from Form 1040. line 35. It a loss, enclose the amount in parentheses 2:9 Enter the loss from line 18 as a positive amount J0 Combine lines 28 and 29. it zero or less, enter -0- 31 Enter the smaller of line 29 or line 30 Section B.?Short?Term Capital LOSS Carryover to 1992 {Complete this section only it there is a loss on both lines 7 and 18} 32 Enter the loss from line 7 as a positive amount 32 33 Enter the gain, it any. from line 16 33 34 Enter the amount from line 31 34 35 Add lines 33 and 34 35 36 Short-term capital lees carryover to 1992. Subtract line 35 from line 32. If zero or less. enter 36 Section C.?Long?Term Capital Loss Carryover to 1992 (Complete this section only if there is a loss on both lines 15 and 18) 37 Emer the loss from line 16 as a positive amount 37 38 Enter the gain. it any. from line 7 39 Emer the amount from line 31 39 40 Enter the amount. it any. from line 32 40 41 Subtract line 40 trom line 39. I1 zero or less. enter -0- 41 42 Add lines 38 and 41 43 Long?term capital loss carryover to 1992. Subtract line 42 from line 37. It zero or less. enter -0- Ramm- Election Not To Use the Installment Method (Complete this part only it you elect out at the installment method and report a note or other obligation at less than full face value.i 34.000 384.873 465.305 112.426 130.285 242.711 388353130 388$ 44 Check here it you elect out of the installment method El 45 Enter the face amount of the note or other obligation . - 46 Enter the percentage oi valuation of the note or other obligation D- '95 Reconciliation 01 Forms for Bartering Transactions Amount of bartering income (Complete this part it you received one or more Forms 1099-B or substitute statements reporting ?$5.332 ?391,353,? banering income_) reported on form or schedule 17 Form 1040. line 22 47 .18 Schedule C. D. E. or (Form 1040) (specify) ?8 i149 Other form or schedule (identify) (it nontaxable. indicate reason-attach additional sheets if necessary): . 49 $0 Total; Add lines 47 through 49. This amount should be the same as the total bartering income on all Forms 1099-B and substitute statements received for bartering transactions 50 12:04:91 H375 .1 297 82588 schedule E'lForm 1040) 1991 Nemerslas norm on return. WI LLI AH 8: MARY GAFFEY Note: If you report amounts from farming or ?shing on Schedule E. you must emer your gross income from those activities on line 41 below. 2251 Income or Loss From Partnerships and Corporations ATTACHMENT SEQUENCE N0. 13 Page 2 Your social security number 147-22-2735 you report a loss from an at-risk activity, you MUST check either column or oi line 27 to describe your investment in the activity. SEE INSTRUCTIONS. It you check column you must attach Form 6198. 27 Name git?lseritgg ??09213? lderStci1 Is for Cornoralion partnership at risk not at risk GAFFEY INC .43-1516'763 WILLIAM GAFFEY INC 43?1531892 Passive Income and Loss Nonpassive Income and Loss Pharisees?? timescale: IEL2??Etiizii?l?fi 0? lif requiredl Totals Totals 3 0 7 333' 29 Add amounts in columns and of line 283. Enter the total income here 29 30 Add amounts in columns (it. and (it of line 28b. Enter the total here 30 3 0 '7 7. 31 Total pannership and corporation income or (loss). Combine amounts on lines 29 and 30. Enter the result here and include in the total on line 40 below . 31 3 0 '7 7 income or Loss From Estates and Trusts ?2 Name A Passive Income and Loss Nonpassive Income and Loss Passive deduction or loss Passive income Deduction or loss Other income alloweicil :chnsifeodrrn 8582 tom Schedule K-?l tron-r Schedule Schedule K-t A 33 a Totals Totals .: 34 Add amounts in columns and of line 33a. Enter the total income here 34 35 Add amounts in columns to) and of line 33b. Enter the total here 35 I 36 Total estate and trust income or (loss). Combine amounts on lines 34 and 35. Enter the result here and include the total on line 40 below 35 lean-w] Income or Loss From Real Estate Mortgage lnvestme nt Conduits (REMle)?Residual Holder Employer (0) Excess inclusion from d) Incomelr?om Schedules O. 37 Name identi?cation number Schedules 0. line 2c nimble income the! loss: from Schedules 0. line to line so 38 Combine columns and only. Enter the result here and include in the total on line 40 below i?a?nt? Summary 38 39 Net farm rental income or (loss) from Form 4835. (Also complete line 41 below.) 39 40 TOTAL income or (loss). Combine amounts on lines 26. 31. 36, 38. and 39. Enter the result here and on - Foim 1040. line 18 A 4? 3 07 7 Reconciliation of Farming and Fishing Income: Enter your gross farming and ?shing income reported in Parts ii and Ill. and on line 39 41 H875 creme-12:04:91 a 297 82588 - 2251 ,r STATEMENT SUPPORTING NONPASSIVE INCOHE AND LOSS NON PASSIVE SEC 179 NAME - ID LOSSES DED INCOME PARTNERSHIPS AND CORPORATIONS K01 HV GAFFEY INC ACTIVITY 759 K02 WILLIAM GAFFEY INC ACTIVITY 2,318 CFPD15 297 82588 - 2251?- - i Foreign Tax credit ours No. 1545-0121 Form Individual, Fiduciary, or Nonresident Alien Individual Department of the Treasury Attach to Form 1040. 1040NH, 10?, 0? WT. Internal Revenue Service 19 Name identifying number as shown on page 1 at your tart return MARY GAFFEY 147-22-2736 use a separate Form 1116 for each category of income listed below. Check only one box. Before you check a box. read Categories of Income on page 3 of the Instructions. Complete this iorm for credit tor taxes on: Lump_sum distributions El Passive income Shipping income General limitation other income High withholding tax interest Dividends from a DISC or former DISC from sources outside the United States Financial services income Certain distributions from a foreign sales (including income from sources within U.S. corporation (FSC) or former FSC possessions) Resident of (name of country) 5 Note: It you paid taxes to one foreign country or U.S. possession. use column A in Part and line A in Part ii. if you paid taxes to more than one toreign country or U.S. possession. use a separate column and line for each country or possession. Taxable Income or Loss From Sources Outside the United States for Separate Category Checked Above Foreign Country or us. Possession Total A (Add Cols. A. B. and C) Enter the name of the foreign country or U.S. possession AR I 1 Gross income from sources within country shown above and of the type checked above: I I 8:660 Applicable deductions and losses: 2 Expenses directly allocable to the income on line 1 (attach schedule) 3 Pro rata share of other deductions not directly allocable: - a Certain itemi2ed deductions or standard deduction Other deductions (attach schedule) Add 3b 14, 254 Total ioreign source income 8 . 6 6 0 Gross income from all sources Divide line 3d byline Multiply line So by line at 4 1 4 Pro rate share of interest expense: . a Home mortgage interest from line 5 of the worksheet on page 5 of the instructions Other interest 5 Losses from foreign sources 14-. 254 manner 6 Add lines Subtract line 6 from line 1. Enter the result here and on line 14 7 8 5 0 5 EPart?IlTZiiI Foreign Taxes Paid or Accrued Credit is claimed for taxes ryou must check oner: [n loreign currency In U.S. dollars Paid Ta?: Withheld 3' sour? rd! Other Tues Wilhhald 3' soul? on: (hr Other "Hotel tore-9n Accrued foreign taxes foreign taxes taxes paid or i Ibr Rents paid or ill Flents paid or accrued radd cols. Date paid or accrd rat Dividends and royalties Icr Interest accrued let Dividends and royalties Interest accrued tat lhmugh lb: 359 359 Foreign taxes paid or accrued (IHZCOD our? I Add lines A through C. column (it. Enter the total here and on line 9 5 3 5 9 . I875 For Paperwork Reduction Act Notice, see Instructions. Form 1115 (1991i CFPOBT 01:16:92 - i. 297 82588 - 2251 Fonn1116f1991) Page 2 Figuring the Credit 9 Enter amount from line 8. This is the total foreign taxes paid or accrued for the category of income checked above Part I .. 9 .I Carryback or carryover (attach detailed computation) 10 11 Add lines Reduction in foreign taxes 12 13 Subtract line 12 from line 11. This is the total amount ot foreign taxes available for credit 3 5 9 14 Enter amount from line 7. This is your taxable income or (loss) from sources out- side the United States (before adj) for the category of income checked above Part Adjustments to line 14 15 16 Combine the amounts on line 14 and line 15. This is your net foreign source taxable income. (If the result is zero or less. you have no foreign tax credit for the type of income you checked on page 1. Skip lines 17 through 21.) 8 . 505 1? Individuals: Enter amount from Form 1040. line 35. If you are a nonresident alien. enter amount from Form 1040NR. line 33. Estates and trusts. Enter your taxable income without the deduction for your exemption Divide line 15 byline 17. [it line 15 is more than line 17. enter the figure . 0 1 5 19 Individuals: Enter amount from Form 1040. line 40. less any amounts on Form 1040. lines nonresident alien. enter amount from Form line 38. less any amount on Form 1040MB. line 39. Estates and trusts: Enter amount from Form 1041. Schedule G. line 1cForm 990-T. line Muitiply line 19 byline 18. (Maximum amount of creditEnter the amount from line 13 or line 20, whichever is smaller. (If this is the only Form 1116 you are completing. skip lines 22 through 29 and enter this amount on line 30. Otherwise. complete the appropriate lines in Part IV.) 21 3 5 9 Summary of Credits From Separate Parts 22 Creditjor taxes on passive income - 22 23 Credit for taxes on high withholding tax interest 23 24 Credit for taxes on ?nancial services income 24 25 Credit for taxes on shipping income 26 Credit for taxes on dividends from a DISC or tonner DISC .. 2? Credit for taxes on certain distributions from a FSC or former FSC 27 28 Credit for taxes on lump-sum distributions - 28 29 Credit for taxes on general limitation income (all other income from sources outside the U.S.) 29 30 Add lines 22 through 29 30 3 5 9 31 Reduction of credit for international boycott operations 31 '2 Subtract line 31 from line 30. This is your toreign tax credit. Enter here and on Form 1040. line 43: Form line 40: Form 1041. Schedule G. line 23: or Form 990-T. line 9a 32 3 5 9 H375 01:08:92 1 147-22-2736 W. GAFFEY 297 82588 - 2251 1991 PAGE 01 FED STATEMENT SUPPORTING FORM l116 ALLOCATION OF ITEHIZED DEDUCTIONS COMPENSATION 360.285 INTEREST 3,219 DIVIDENDS 13,224 TAX REFUNDS ALIHONY SCHEDULE SCHEDULE CAPITAL GAINS 459,344 GAINS FROM 4797 - PENSIONS AND ANNUITIES 15.570 PARTNERSHIPS SUECHAPTER CORPS INCOME OTHER INCOME 14,515 876,157 A. FOREIGN GROSS INCOME 8,550 .9884 GROSS INCOME 875,157 DEDUCTIONS 14,254 .9834 141 NONE NORTG PERSONAL INTEREST EXPENSE 1,391 .9884 14 . qi. CFPOIS 10207187 . ALT HIN TAX I Form 11 Department of the Treasury internal Revenue Service 297 82588 - 2251_ Foreign Tax Credlt Individual, Fiduciary, or Nonresident Alien Individual Attach to Form 1041, or ego-T. OMB No.1545-0121 1193991 Name Identifying number as shown on page 1 ol your tax return MARY GAFFEY 147-22-2736 use a separate Form 1116 for each category of income listed below. Check only one box. Before you check a box. read Categories of Income on page 3 of the Instructions. Complete this form for credit for taxes on: Lump..sum distributions General limitation income--aii other income from sources outside the United States (including income from sources within US. possessions) El Passive income High withholding tax interest Financial services income Shipping income Dividends from a DISC or former DISC Certain distributions from a ioreign sales corporation (FSC) or former FSC Resident of (name of country) Note: It you paid taxes to one foreign country or U.S. possession. use column A in Part and line A in Part Ii. it you paid taxes to more than one toreign country or U.S. possession. use a separate column and iine tor each country or possession. Taxable income or Loss From Sources Outside the United States for Separate Category Checked Above Foreign Country or US. Poasession A 0 Enter the name of the foreign country or U.S. . possession AR I DU 1 Gross income from sources within country shown above and of the type checked above: Total (Add Cols. A. B. and C) Applicable deductions and losses: 2 Expenses directly allocabie to the income on line 1 (attach schedule) 3 Pro rata share of other deductions not directly allocabie: a Certain itemized deductions or standard deduction Other deductions (attach schedule) .. Add lines 3a and so A Total foreign source income .. Gross income from all sources - Divide line 3d by line 3e 9 Multiply line So by line 31' 4 Pro rata share or interest expense: a Home mortgage interest from line 5 of the worksheet on page 5 of the instructions" Other interest 5 Losses from foreign sources 6 Add lines Subtract line 6 from line 1. Enter the result here and on line 14 7 8 5 14 (ii?art'ittig? Foreign Taxes Paid or Accrued Credit is claimed . . 8 it" taxes [you Foreign taxes paid or accrued 3 "ii-'51 Che? one? in foreign currency In U.S. dollars 'r Paid . - . a Taxes at source on. Id] Other Taxes at source on. m. om? mTom wreign Accrued foreign taxes ioreign taxes taxes paid or Flents paid or ill Fients paid or accrued tadd cots. Dale paid or accrd rat Dividends and royalties to] interest accrued ter Dividends and royalties lg: interest accrued let through Add lines A through 0. column Enter the total here and on line 9 5 3 5 9 H875 For Paperwork Reduction Act Notice, see Instructions. 01:15:92 Form 1116(1991) I ALT MIN TAX 297 82588 Form 1116 (1991} Page 2 Figuring the Credit 9 Enter amount trorn line B. This is the total foreign taxes paid or accrued for the category of income checked above Part I .. 9 3 5 9 Carryback or carryover (attach detailed computation) 10 11 Add lines Band 10 11 359 12 Reduction in foreign taxes 12 13 Subtract line 12 trorn line 11. This is the total amount of foreign taxes available for credit 3 5 9 14 Enter amount from line 7. This is your taxable income or (loss) from sources out? side the United States (before adj) for the category of income checked above Part 14 8 5 1 4 15 Adjustments to line 14 15 16 Combine the amounts on line 14 and line 15. This is your net foreign source taxable income. (lithe result is zero or less. you have no foreign tax credit for the type of income you checked on page 1. Skip lines 17 through 21.) .1 514 17 individuals: Enter amount from Form 1040. line 35. If you are a nonresident alien. enter amount from Form line 33. Estates 1 and trusts. Enter your taxable income without the deduction for your exemption Divide line 16 byline 17. (if line 16 is more than line 17, enter the figure 0 0 9 9 19 individuals: Enter amount from Form 1040. line 40. less any amounts on Form 1040, lines nonresident alien. enter amount from Form 1040NR. line 38. less any amount on Form line 39. Estates and trusts: Enter amount from Form 1041. Schedule G. line toForm 990-T. line 8 ?0 Multiply line 19 byline 18. (Maximum amount of creditEnter the amount from line 13 or line 20. whichever is smaller. (it this is the only Form 1116 you are completing. skip lines 22 through 29 and enter this amount on line 30. Otherwise. . complete the lines in Part IV.) 21 3 9 Summary of Credits FromISeparate Parts ill 22 Credit for taxes on passive income 22 23 Credit for taxes on high withholding tax interest 23 24 Credit tor taxes on ?nancial services income 24 25 Credit for taxes on shipping income 26 Credit for taxes on dividends from a DISC or former DISC 27 Credit for taxes on certain distributions from a FSC or tormer FSC 2? 2.8 Credit for taxes on lump-sum distributions 28 29 Credit for taxes on general limitation income (all other income trorn sources outside the US.) 29 30 Add lines 22 through 29 30 3 5 9 31 fieduction Of credit for international boycott operations 31 '32 Subtract line 31 from line 30. This is your foreign tax credit. Enter here and on Form 1040. line 43: Form 1040NR. line 40: Form 1041. Schedule G. line 2a: or Form 990-T. line 9a 32 3 5 9 H875 OFF 143 ONOBIBE 142*22-2736 W. GAFFEY 297 82588 - 2251 1991 PAGE 02 FED STATEMENT SUPPORTING FORM 1116 ALT HIN TAX TAXABLE INCOME 827,203 TOTAL ADJUSTMENTS - PER FORM 5251 34.195 TAM PREFERENCE ITEMS 0 TOTAL 851.398 PRORATION PERCENTAGE 0.9884% AMT FOREIGN TAXABLE INCOME 8.514 10107187 0 I 6251 Department of the Treasury internal Fievenue Service 297 82588 - 2251 Alternative Minimum Tax - Individuals See separate instructions. Attach to Form 1040 or Form 10401112. Estates and trusts. use Form 8656. OMB No. 1545-0227 1991 Attachment Seouence No. 32 Hornets: as shown on Form 1040 ILLIAH St MARY GAFFEY Your social security number 147?22-2736 Enter the amount from Form 1040. line 35. (It Form 1040. line 35 is less than zero enter as a negative amount)..- Net operating loss deduction. if any. from Form 1040. line 22. (Enter as a positive amount.) 2 3 Overall itemized deductions limitation (see InstructionsCombine lines Adjustments: (See instructions beiore completing.) a Standard deduction. it any. from Form 1040. line 34 5a Medical and dental expense. (Enter the smaller of the amount from Schedule A (Form 1040). line 4 or 2 112 ?it. oi Form 1040. line 51: Miscellaneous itemized deductions from Schedule A (Form 1040). line 24 Taxes from Schedule A (Form 1040). line Refund oftaxes 5e 1 Certain home mortgage interest 51 investment interest expense 59 Depreciation of tangible property placed in service after 1985 .. 5h 2 5 3 i Circulation research experimental expenditures paid or incurred after 1986 51 Mining exploration and development costs paid or incurred after 1936 5; it Long-term contracts entered into after 2i28i86 5k I Pollution control facilities placed in service after 1986 .. 5 Installment sales of certain property 5m Adjusted gain or loss and incentive stock options 5n 0 Certain loss limitations 50' Tax shelter farm loss 5p Passive activity loss 5q Beneficiaries of estates and trusts 5r 5 Combine lines 5a through Tax preference items:(See instructions before completing.) . a Appreciated property charitable deduction 63 Tax-exempt interest from private activity bonds issued after amas .. .. 6b Depletion 6c :1 Accelerated depreciation of real property placed in service before 198? 6d Accelerated depr. of leased personal preperty placed in service betore 6e Amortization of certi?ed pollution control facilities placed in service before 1987 61' Intangible drilling costs 69 Add lines 6a through 69 7 Combine lines Energy preference adjustment tor certain taxpayers. (Do not enter more than 40% of line 7.) See instructions a 9 Subtract line 8 from line Alternative tax net operating loss deduction. See instructions for limitations 10 . 11 Alternative minimum taxable income. Subtract line 10 from line 9. if married ?ling separately. see instructions Enter: 540.000 ($20,000 it married filing separately; $30,000 if single or head of householdEnter: 8150.000 (575.000 if married ?ling separately. 5112.500 if single or head of householdSubtract line 13 from line 11. it zero or less. enter -0- here and on line 15 and go to line Multiply line 14 by 25% (.25Exemption. Subtract line 15 from line 12. If zero or less. enter -0- if completing this form for a child under age 14. see instructions for amount to enter 16 17 Subtract line 16 from line 11. if zero or less. enter -0- here and on line 22 and skip lines 18 through Multiply line 17 by 24% (.24Alternative minimum tax toreign tax credit. See instructions 19 3 5 9 20 Tentative minimum tax. Subtract line 19 from line Enter your tax from Form 1040. line 33. minus any foreign tax credit on Form 1040. line 43. If an amount is entered on line 39 of Form 10-40. see instructions?Emmi? minimum 131- Subtract line 21 from line 20. it zero or less. enter -0-. Enter this amount on Form 1040. line 48. If completing this form for a child under age 14. see instructions tor amount to .. 22 Hers For Paperwork Reduction Act Notice. see separate instructions. mansion-06:92 Form 6251 (1991) 14712-27369 H, GAFFEY 297 82588 - 2251 1991 PAGE 03 FED - SUMMARY OF INSTALLMENT SALES 4797 GAINS CAPITAL GAINS UNCOLLECTED PRINCIPAL UNCOLLECTED GAINS ORDINARY CAPITAL SHORT LONG BEGINNING END END OF YEAR No INCOME GAINS TERM TERM OF YEAR ORDINARY CAPITAL PROPERTY UKIAH CALIFORNIA 1281 26337 24528 17100 CFP414 Form Department at the Treasury Internal Revenue Service 297 82588 2251. Installment Sale Income 0MB No.1545?0223 193991 . Attach to your tax return. as a separate form for each sale or other disposition of property on the Installment method. Nameisras shown on tax return .iI LLIAH E: HARY GAFFEY . Description of the property 2392151311: gag . . . Date acquired (month. day. and year) 9_5 g) El Date sold (month. day. and year) Was the property sold to a related party after May 14. 1980? See Instructions lithe answer to is rYes,? was the property a marketable security? (If ?Yes.? complete Part If complete Pan llI tor the year of sale and for 2 years after the year of sale.) Gross Profit and Contract Price (Complete this particr the year at sale only.) number 147-22-2736 Yes No Yes No 12 13 14 Selling price including mortgages and other debts. (Do not include imerest whether stated or unstated.) ., Mortgages and other debts the buyer assumed or took the property sub- iect to. but not new mortgages the buyer got from a bank or other source Subtract line 2 from line 1 Cost or other basis of property sold Depreciation allowed or allowable Adjusted basis. Subtract line 5 from line 4 Commissions and other expenses of sale Income recapture trom Form 4797 Part See Instructions .. Add lines 6. 7, and 8 Subtract line 9 from line 1. if zero or less. do not complete the rest oi this form It the property described in question A above was your main home. enter the total oi lines Qi and 15 from Form 2119. Otherwise. enter -0- Gross profit. Subtract line 11 from line 10 Subtract line 9 from line 2. it zero or less. emer -0- Contract price. Add line 3 and line 13 Norma-can 8 11 12 13 14 Installment Sale Income (Complete this part for the year oi sale and any year you receive a payment or have certain debts you must treat as a payment on installment obligationsGross profit percentage. Divide line 12 by line 14. For years after the year of sale. see Instructions. For year of sale only- enter amount from line 13 above; otherwise enter -0- Payments received during year. See Instructions (Do not include interest whether stated or unstated.) Add lines 16 and 1? Payments received in prior years. Do not include interest whether stated or unstated. See Instructions Installment Sale Income. Multiply line 18 by line 15 Part of line 20 that is ordinary income under recapture rules. See Instructions Subtract line 21 from line 20. Enter here and on Schedule or Form 4797 19 I 13.663. Related Party Installment Sale Income (Do not complete it you received the ?nal payment this tax year.) '11 8938518283528 Eli" Name. address. and taxpayer identifying number oi'related party Did the related party. during this tax year. resell or dispose of the property ('second disposition')? Yes No 312;: 333;: to question is 'Yes,? complete lines 23 through 30 below unless one of following conditions Is met (check only the box The second disposition was more than 2 years after the ?rst disposition (other than dispositions of marketable securities). It this box is checked. enter the date of disposition (month. day. year) The ?rst disposition was a sale or exchange oi stock to the issuing corporation. The second disposition was an involuntary conversion where the threat oi conversion occurred after the ?rst disposition. The second disposition occurred after the death of the original seller or buyer. It can be established to the satisfaction of the Internal Revenue Service that tax avoidance was not a principal purpose for either of the dispositions. If this box is checked, attach an explanation. See Instructions. Selling price of property sold by related party Enter contract price from line 14 for year of ?rst sale Enter the smaller of line 23 or line 24 Total payments received by the end of your 1991 tax year. Add lines 18 and 19 Subtract line 26 from line 25. ii zero or less. enter -0- Multiply line 27 by the gross pro?t percentage on line 15 for year ot ?rst sale Part of line 28 that is ordinary income under recapture rules. See Instructions. Subtract line 29 from line 28. Enter here and on Schedule or Form 4797 88331938528 H875 For Paperwork Reduction Act Notice, see Instructions Form 5252 (1991) crates 12:04:91 147?22-2735 W. GAFFEY 287 82588 - 2251 1991 PAGE 04 FED STATEMENT OF WAGES, SALARIES, TIPS AND TAXES WITHHELD FEDERAL FEDERAL FICA STATE CITY STATE w.T. WAGES w.T. w.T. WAGES HAITANTO CO ST LOUIS no 70,517. 352,585. 5.123. 10.573. 352,585. WILLIAM GAFFEY INC ST LOUIS MO 63146 2,310. 7,700. 589. 302. 7,700. TAXES HITHHELD FROM MISCELLANEOUS INCOME 1,150. TOTAL 73,977. 350,285. 5,712. 10,880. 350,285.: GRAND TOTAL 73,977. 350.235. 10.880. 350,285.- EXCESS FICA 589 SOCIAL SECURITY BENEFITS INCLUDED IN INCOME ADJ. GROSS INCOME (BEFORE TAXABLE SOCIAL SECURITY) 858:565 PLUS: INCOME 9,825 MODIFIED ADJUSTED GROSS INCOME 868,380 PLUS: ONE-HALF OF SOCIAL SECURITY BENEFITS 7,258 COMBINED INCOME 875.548 LESS: BASE AMOUNT . 32,000 EXCESS ABOVE BASE AMOUNT . 843,648 ONE-HALF OF EXCESS ABOVE BASE AMOUNT 421.824 ONE-HALF OF SOCIAL SECURITY BENEFITS 7,258 AMOUNT INCLUDIBLE IN GROSS INCOME 7.258 CFPD15 10307387 147-22r2736 W. GAFFEY 297 82588 - 2251 1991 PAGE 01 FED STATEMENT SUPPORTING PENSIONS AND ANNUITIES NAME OP RECD TAXABLE TAXABLE PAYER THIS YR PERCENT PORTION XONSANTO C0 15,570 15,570 TAXPAYER TOTAL 15.570 15,570 TOTALS TO 1040 PAGE 1 15'570 CFPD15 297 82588 - 2251 OF REVENUE 1 991 In diwdual Income Tax Return FORM M0-104D I CALENDAR YEAR 1991 TAX YEAR BEGINNING 1991. ENDING 19 AMENDED RETURN ST LOUIS WILLIAM S: MARY GAFFEY 11269 PINESIDE DR MO 53146 YOUFI SOCIAL SECURITY NOSOCIAL SECURITY noCOUNTY OF RESIDENCE ST LOU I SC HOOL DIST. NO. The Children's Trust Fund works toward prevention oI child abuse and neglect through public education and the tunding of community-based prevention programs. The load relies on the contributions oI individual taxpayers as designated on this return. It you would like to help prevent child abuse and negiect "1 Missouri. see instructions tor line 45. The Veterans Trust Fund works to meet the growing needs 0! Missouri?s 630.000 veterans. their dependents and survivors by helping the Missouri Veterans Commission provide quality health care and elficient assistance. The tund relies on the contributions at taxoayers as designated on this return. It you would Iiite to assist lhe CommIsSIon. see instructions tor Me 46. FILING STATUS AND EXEMPTION AMOUNT i Attach 8 copies of pages 1 and 2 ADDITIONAL INFORMATION It married and filing a combined Missouri return. check this box 2 . Enter $2400 on line 22 below. and proceed to line 11. It not ?ling a combined return. and you Elt. El 38. Single- 51200 i tsee box 6 - betore checkingl 3A. Married Filing Seperale - 51200 Married Filing Seoerate tspouse not l'iling- 52400! A oi your Federal Form 1040 or (Check applicable boxes) report only one person?s income or loss on El 4. Es??d-ogat-?ggae? I 1040A if you: this return. check the appropriate box in the a . itemized deductions: 7. 85 or over - Yourself 'one Income? column and enter that exemp- [j 5. $32239??! . claim a pension exemption: or B. 65 or over - Spouse ?gn amount on line 22 below. Use only gaggiaseg?m . have loss(es) of $1000 or more 9. Blind - Yourself column throughout the remainder of the B. Cllil'l'lnsl depen? on line 15T below; or 10. Blind - Spouse return. 2 0 have modifications on Form MO-A 50"? I H-HUSBAND T-TOTAL OR ONE INCOME 11. Federaladjustedgrossincome .. 11H 851,8690011w 13,954 00111' 865.823 00 12 Total additions (trom Form MO-A. Part 1. line 121Isa 13. Total income - add lines 14. Total subtractions (from Form Part 1. line 7) uI-i 00 14w 00 141' on 15. Missouri adjusted gross income - line 13 less line 1415116. Income percentages divide Col 15H and 15W by 16T 9 8% [trawl 2% 16T 100 17. Government pen expt (from Form MO-A, Part 3. Line 6T). Attach 1099-Ft and Federal Form 10-40 or 104018. 17 00 18. Enterprise zone income modi?cation (see instructions) 18 00 19. Missouri STANDARD DEDUCTION DH ITEMIZED DEDUCTIONS (see instructions20. Federal income tax ded (from Federal 1040EZ. line 7: 1040A. line 25 less line 28c: 1040. line 45 less line 5621. Other Federal tax deductions (see instructions). Attach pages 1 and 2 of Federal Return . 21 3 5 9 00 St 22. Exemption amount checked on lines 1 through 23. Number of dependents (DO NOT INCLUDE YOURSELF 0R SPOUSEI trom Federal Form 1040, line Go on Federal Form 1040A, line 6c $400.00 a: List ?rst names: 3 24. Total deductions - add lines 17 through 25. Total taxable income - subtract line 24 from line 15T 26. Multiply line 25 by percentages on line 16. Enter '1 hereandonlinezi? 26H 511,84500281? 12,487 00251 524,33200 MO BSD-1094 [11-9 11 CFP203 0127192 Please round to the nearest whole dollar. PLEASE BE SURE TO SIGN PAGE 2 OF THIS FORM 29'? 82588 2251 IPAGEZ VII-WIFE T-TOTAL oa ONE INCOME 27H 611,8450027w 12,487 00 an 624.332 00 .. 28H 36,4860023w 52400st 37,010 00 29. Res or (attach Form MO-CR and other state's return30. Nonresident percentage (attach Form MO-NRI and copy of Federal return) 5 arm sow 301' 31. Balance (Resident - subtract line 29 from line 28 OR Nonresident - multiply line 28 by percentage on line 3032. 'Other Taxes (Check box and attach Fed. Form Indicated) El Lump Sum Distribution (Form 4972) [j Recapture of Low Income Housing Credit (Form 8511) 32H 00 new 00 321? 00 35,4850033w 524.00 331? 37L01000 34. Miscellaneous tax credits (from Form MO-TC. line 15). Form must be attached . 34 00 35. MISSOURI tax withheld as shown on your w-2 or mean form(s). i a W2 and mean forms(s) must be ATTACHED . 36. 1991 Missouri estimated tax payments (include overpayment from 1990 credited to 1991) .. 36 00 37. Senior Citizens tax credit (attach Form 37 00 33- Ai-nount paid with Missouri Form MO-BO. Application of Extension of Time to File 38 00 39. AMENDED RETURN ONLY: Amount paid on original return 5 39 DO 40. Add Lines 34 through 41- AMENDED RETURN ONLY: Refund as shown on original return 41 00 IF FILING AN AMENDED RETURN. INDICATE REASONS) FOR AMENDING. A. Federal Audit Enter date of IRS report "b 8. Net Operating Loss Carrybaok Enter year of loss 5 C. Investment Tax Credit Carry?oack Enter year of credit 3.. D. Correction other than A, B. or Enter date of Federal amended return if filed 42. Total Payments and Credits - subtract line 41 from line line 42 is larger than line SST. enter the difference (amount of OVERPAYMENT) here .. .. 43 0? 44. Amount of line 43 to be applied to your 1992 estimated tax 44 00 45. Amount of line 43 to be contributed to the TRUST FUND 45 00 46. Amount of line 43 to be contributed to the VETERANS TRUST FUND 46 00 47- Overpayment to be refunded to you. Subtract lines 44. 45 and 46 from line 43 and enter here REFUND 47 00 48. Mail all required materials to: Department of Revenue. P.0. Box 500. Jefferson City, MO 65105-0500 ff line 33T is larger than line 42. enter the difference (amount of UNDERPAYMENT here 48 2 6 1 3 00 49. Underpayment of estimated tax penalty (attach Form IMO-2210). Enter penalty amount here 49 00 50. Total amount due. Add lines 48 and 49 and enter here AMOUNT DUE Write your social security number(s) on check or money order and make payable to Missouri Director of RevenueMail all materials to DEPARTMENT or REVENUE. no. BOX 329. JEFFERSON CITY. MISSOURI 65107-0329 ETURN Under penalties of periuryJ declare that I have examined this return. Including accompanying schedules and statements. and to the best oi my knowledge and belief it is true. correct and complete. Declaration of preparer rother than taxpayer: ls based on all information of which he has any knowledge. As provided In Chapter 143. a penalty ot up to 5500 shall be imposed on any individual who files a frivolous return. 1- - IAUTHORIZE THE DIRECTOR OF REVENUE DI DO NOTAUTHORIZE THE DIRECTOR OF REVENUE OR HIS DELEGATE on HIS DELEGATE To DISCUSS RETURN 1 TO DISCUSS MY RETURN mo ATTACHMENTS WITH MY PREPARER AND ATTACHMENTS WITH MY PREPARE YOUR SIGNATURE DATE SIGNATURE Us De SIGNATURE pH - mus'isrgni TELE ONE RBSKIN i TIERNEY E: DAUH Du DP - 43?1453151 425 NEW BALLAS 210 ST. LOUIS. MO 53141 Mosul-1094:1141. 01:22:92 45? 52555 - Adbi MI'Ssou?nI OF REVENUE DL . ,6 1991 Inde ual Income Tax Form Adjustments I. ATTACH TO FORM MO-1040. SEE INSTRUCTIONS FOR FORM MO-A (FORM YOUR LAST NAME FIRST NAME INITIAL YOUFI SOCIAL SECURITY no. WILLIAM MARY GAFFEY LAST NAME FIRST NAME INITIAL SOCIAL SECURITY no. 'fii-I?raII-?MiuSted . 558-465?8383 - TOTAL NOTE: IF LINE 12 IS LESS THAN YOUR FEDERAL STANDARD DEDUCTION. SEE INSTRUCTIONS. ADDITIONS - HUSBAND W- WIFE on one means 1. Interest on state and local obligations other than Missouri sources (reduced by related exp if exp were over 5500Partnership: Fiduciary. Corporation; El Other TOTAL ADDITIONS - add lines 1 and 2 (enter here and on line 12. Form SUBTRACTIONS 4. Interest trom exempt Federal obligations included in Fed adjusted gross income (reduced by related expenses it exp. were over $500). Attach a detailed list or Fed. Form 10995Any state income tax refund included in Federal adjusted gross income Partnership: El Fiduciary; Corporation: Cl Other Attach supporting documentation - see instructions 7. TOTAL SUBTFIACTIONS - add lines 4. 5 and 6 (enter here and on line 14. Form MO-1040I .. 7H 00 00 71' 00 EPARIEZ _;;D_eductions .?d?t'tach 15 easy-SI sweetest: .2- otty?i'f?ri??derai' return-ahaismame? 1. Total Federal itemized deductions from Federal Form 1040. line 34 1 00 1991 Social Security (F.I.C.A.) - yourself (not to exceed 55.12am) 2 co 3. 1991 Social Security (F.I.C.A.) spouse (not to exceed $5123.00) 3 00 4. 1991 Railroad Retirement Tax - yourselt (not to exceed $7,054.00) 4 00 S. 1991 Railroad Retirement Tax spouse (not to exceed 87.06400) 5 00 6. 1991 Self-Employment Tax (Federal Form 1040. line 47) 6 00 7. Cuitural Contributions (DO NOT INCLUDE CASH CONTRIBUTIONS) - see instructions 7 00 8. TOTAL - add lines 1 through 7 8 00 9. State and local income taxes deducted on Federal Form 1040. Schedule A. line 5 9 00 10. Less: Kansas City. St. Joseph and St. Louis Earnings Taxes included in line 10 00 11. Net Subtraction - subtract line 10 from line 9 MISSOURI ITEMIZED DEDUCTIONS subtract line 11 trom line 8 (enter here and on line 19. Form MID-1040) ?0360-1381'11'9" Please Round To The Nearest Whole Dollar 121'26'91 _2g2 ?2588 - 2251 MISSOURI DEPARTMENT OF Underpayment 01 Estimated Tax By Individuals DLN 1991 FORM I ATTACH THIS FORM TO FORM RIO-1040. YOUR LAST NAME. FIRST NAME. INITIAL GAFFEY WILLIAM YOUR SOCIAL SECURITY NUMBER LAST NAME. FIRST NAME. INITIAL SOCIAL SECURITY NO. GAFFEY MARY 558-46-8383 PRESENT ADDRESS APARTMENT NUMBER OR RURAL ROUTE. CITY.TOWN OR POST OFFICE. STATE AND ZIP CODE 11269 PINESIDE DR ST LOUIS MO 63146 FIGURE YOUR UNDERPAYMENT (COMPLETE LINES 1 THROUGH 7) If you meet any of the exceptions which avoid the additions to tax for ALL quarters. omit lines 1 through 7 and go directly to line 8 1. Amount oi 1991 tax (Form M04040. line 33 less APPROVED Credits from line 34Enter 90% of the amount shown on line 1 (66 213% for farmersDUE DATES OF INSTALLMENTS . 3. Divide amount on line 2 by the number of APR. 15, 1991 JUNE 17. 1991 SEPT. 16. 1991 JAN. 15. 1992 installments required for the year. Enter the result in appropriate columnsAmounts paid on estimate for each period 2.720 2,720 2,720 2,720 5. Overpayment 01 previous installment. rsee Instr. F. 6. TotaIIAddline4andlinesl. 2.720 2.720 2.720 2.720 7. Underpayment (line 3 less line 6Overpayment (line 6 less line 3) EXCEPTIONS TO THE ADDITION TO TAX (See Instruction 0) (For special exceptions see Instruction for service in a "combat zone" and Instruction itor farmers.) B. Total amount paid and withheld from January 1 through the installment date indicatedException No_ 1' prior year?s tax OF 1990 TA): 50% OF 1990 TM 75% OF 1990 TAX 100%. OF 1990 TM 1990tax 5 1,571 3.142 4,713 6.284 10_ Exception Na 2_ tax on prior years income 25% OF OF 759. OF TM 1002:. OF using 1991 rates and exemptions - 22.5% OF TAX 415% OF 67.5% OF 902-. OF TA): 11. Exception No. 3. tax on annualized 1991 income 12. Exception No. 4? tax on 1991 income over soar. OF sosaor- TAX 909and 11?month periods FIGURE THE ADDITION TO TAX (Compiete lines 13 through 17607 14. Date of payment or April 15. 1992 whichever is earlier 15. Number of days from due date of installment to the date shown on line 14. 16. Addition to tax (12 percent a year on the arrtt on line 13 tor the number of days shown on line 15) 17. Total amounts on line 16. Individuals show this amount on line 49 of Form M04040 as 'Underpayment of Estimated Tax Penalty'. It you have an underpayment on line 48 of Form M04040. enclose your cheok or money order for payment in the amount equal to the total of line 48 and the penalty amount. If you have an overpayment on line 43. the Department of Revenue will reduce your overpayment by the amount of the penalty. I OH NOTE: 121'234'91 IF THIS FORM IS NOT ATTACHED TO FORM IMO-1040. ATTACH CHECK OR MONEY ORDER PAYABLE TO OF AND MAIL TO PO. BOX 385. JEFFERSON CITY. MO 65106-0385. 297 82588 2251 MISSOURI MODIFICATIONS TO FEDERAL ADJUSTED GROSS INCOME ADDITIONS COMBINED HUSBAND WIFE OR SINGLE STATE 8 LOCAL INTEREST NUNI BOND FUNDS 9,970 9,970 TOTAL INT. LESS RELATED EXPENSES 9.970 9,970 CFPO 15 10:07:37 Form w-2. Department of the Treasury - INTERNAL REVENUE SERVICE Na 1m Form w'2 wage and Tax Statement 199 . Copy for employee's records. I mm m" mg" "d This information is being furnished to the Internal Revenue Service. NSANTC COMPANY MC.- SEE BACK FOR EARNED INCOME CREDIT INFORMATIO 390 IN. LINDBERGH BLVDLOUIS MO 63167 3Ern n' tionnum 4 .numr 'n secur? umber 66m1'?w 013273 a :Uecensed . 10m" 7mm? 8&1me payment SMerdiIEottgiritglf 00 10 gag. #11 Social 0 12 0 0 13 Social win tip: '3 Juan: 112a? PENESIDE DRIVE LUUID H0 63146 ampmemlm-c?t: zawuimuamu 0009057 - :24 Smifn?m: 1g? 7 .55 25 5351:25_ 2:15 821:5 .00 263m aim: 28 Localmges. than: Humanilual?nr ?P.th' :3 3913?. - q' ?i I ?I-n . . a gauge?u; "?51 3' .. to Employee? .d railroad retigmen?gpmnax. or your Form 31040 instructions torhowto pay 1 - J1: 99? combined social security. Medicare._and this tax.) . .1. . - I ?to ?'33 turf-?tum. 5mm? RRTAtaswaswitbl-reld.you may clalmthe c?Cost ofgroup-term life insurance - -. .-- . coverage over 550.000 D?Section 401(k) contributions E?Section 403th) contributions - F?Section 408(k)(6) contributions . G?Section 457 contributions: . . -. gem refund 9 5m? Federal inmme excess as a credit a ainst your Federal ?awr?zgg'itm If you can?? the earned income tax. See yoEr income tax return . . .. . ..-. - ,instructions. .-- -.. . income Credit??Pop must file a Bot-6 the .Pension plan- box is tax return if any amount is shol'mme?'spec'a "m5 m-ay app H?Section contributions . . - 1991' 1' mime. '5 J?Sick a not includible as income .80d one .. .cleduct on your return. If the 'Deferred'_ . .2 ?_.rrax Enigma? goldenparachute ., 4 .: 3 "Fh'ld- ?3%:ng ii? 339?? compensatlon? boxBis elective anmems -- i 9'3 0 - Your "'delerrals shown '35 a?d You ?3?3 ??employers. a_nd.lor all such plans to which a -- . 27;? otmore Children. may you belong) are generally limited to $7.979 MEUnconeaed 50cm tax-0n ?gt: . ?qualify for an earned 'Pmme cred? up to (59'500 certain sewn" 403m of rou term life insurance covers eover - .Sl.235.i._Any Eltf: that Is more _than yourY $7,500 for section?g? 00% (fameremplwees on!? i - _3 Ewan] Im_s..re.unded 0 DUIPNL . lens). Amounts ouerthat mustbe Include'd' your-Form 104? pay .3: -I i ::if you.tile a tax'return. or esamplef'lt gou incame_ this tax have no tax liability and qualify lor?as 00 mama": The elective defermda?ar Medicare {51 oh cast of? i on- I - ?le. is subject to Change for group.term insurance coverage over i Forms 1040 and material Pub. 596. 9 50.000 - - 3 - explain the ?10 in more detail. You can Box 7.?Forinlormation on how to report Form 1040 for howlo pay - i get the instructions and the publication by tips on yourtax return. see the Instructions .3115me .- N. . for Form {If The ac! amount in this be: is the\ total amount of dependent care bene?ts - a I. name. amount of allocated tips is not included in 1 migrfeggrrity number. or ingress is 10- your employer paid to you (or Incurred on incorrect. correct Copies 8. C. and 2. Ask Box Ill?Any amount in} Box 16 is a 33.333285 em to ent lb 'on made to on roma ?wsz-IV? I . ?17? 1 your employerm (Emmet you '5 . claiming the credit for child and dependent - 5 5- record.- lf your name and number are - - -?-nonqualilied deferred compensation plan. correct but are not the same as shown on This amount is also Includedin Box 10 and care expenses. You must use this amountto _determrne the amount of credit you are . .4 . istaxabletor Federal incometax ur yourswalsecunwcard you Shun a able to claim.Seethe_Instr_uctron_s lorl?orrn ?35 .. a new card at any social ??cur1tr9?i6.e- s: Box 11?" there is an amount in Box 17. - 1040 and 1040A. - ll any ol the dollar amounts are there should be a code (letter) next to_it. . -. . -. incorrect. ask your employer for a Form I You can tindput vyhat the code means from has already been W-2c. Statement of Corrected income and the list below. You may need this included as wages In Box 10. Do not add this amount to Box 10. If there Is an Tax Amounts. It you already filed a return information to complete your tax. return. and the information trom this Form The codes are: :"houcql Inpgzie?t- will as not included.-arnend our income tauA?Uncoilecte?d socrai on tips bene?ts: see me "5"?th for your ?numb? ?ling Form lmox? See our Form 1040 instructions for how . Credit for Excess Social Security Tam?It :0 pa; misty,? Incom?lax "slumduring 1991'and morethanthemanmum "-ac "n 't 71" .1tInstructions to Recipient Beginnmg 1an year. an cash-cut. _i"r?5tarr =3 :0 :1 'n :h-s cw are: Box 1-2; sr .ns. torn! and c. from pansy-5. anrc-su 3:11.13; a. ?mention ?uu nut-m: a? ..-. .- cs rezert a - 4.- 101?cam-s. rs .cr?s has :c-ce- i" 1: 6-. in" end-aunt: Lu; gang-.31: cur-t are. r' the Eligible Rollover .cu :ecewed distri- tuner the:lner: urn-Jr we plan ace-1:11:5- a give you an excranatrcn of the trutcr is tritium}:- . n: "mere-.1 opal-cubic. :he - tar-year :rcu;s:cns, Each at these . .. 71:- 3-, . 1?-..-.-. - - 555? Ema - - rco 5?30. .r 6605. - . .. an: .25.: I .. :ucLu-l excess :91 var-.ch ?1 nan-v: -.. . run evc?se 23* See 19 3-35.. An?. liesF'o 532's. :Llli' -: same :i-ry tre- cszess r. m: .- E-eatt- Barren: Euclusrer- - a . 1 wt.- :fua 5' See 5-.1b. 57 .. .. far. - . 1m: recent-c this year - .. . 1539A . - - :r Tr when-?s -.-: -- -- . t.-n firm-19:2 fix a. . ?rm 913.3EF- :54:utircaticvs 553.5 to h-I'e 55.1? . u' I: Pu: 571. Arr-um .- 'r Fete: Echo-2.5 are CclL?iil" 3'21. 711- _s Pub. 575. Pub. 590. Pub. . ?1-5 .2 I'm. 153*: Ct. he citing-'9 ly . . at-vie'warwumr. See-Form 72. ?sq-e mutual-an Ernest creme-us; ones :?sy :om or raven-Mere: .u-nmlres Es: E's?9 Is ente'ed the ?rst :hr-zkhas the use . 21; e'ncu'tt and red the ans .1 tara- custncunoc .. ..-- . - hru-Kg? It. Be: .1 {unis-saw: crew-euro? rm; he see :c e'est to ire-m Inns nn'ount as c:?::rnl - var-1 ior internal-ch . . .. o. 313.. . Bax '5 3 . Funeral income tax . "w .: :n-e Include this on your .ncome tax return as tax withheld. and attach Copy to your return. l: mil recent? segments rest year your ml:thth r? nncme lax .. . 3" Person or Annuity Payments can an canals-sired contributed - - autuchule or erclustnle . . button was rrme ..s consents caucus" 6.3:r.:u:eUI m: - r: - she-r: aster-ulna This box mt! rot . - 2. tutors :3 4-1-1 cr mil -. .. c: Insurance A . It I-In]: r'v-t arse-Jam: 5-329 .. 6?4? . unchar'ne tax-tree exchange c! _rzo :rsmt?utcr' B-Eycess r-J?cr n'us ercess tteievrols :r this year: 53- ccs:s ?c'cr- er cusxn-ar- te- Can-err :csurnr?. 3mm? to tcu corral?- P?Eress 5:15 shim-TRIS $9155 3.- erraas munic- 1 calendar year ago. A A-cmsnes tor 5-year 13-;ch smug-n: B-Cusntes [or death benefit excluson' for corn A and B. D?Escess mus tantrums ss deferrals miracle 2 calendar years ago. the SEP hen rs crec-wc you escorted an IRA 0' SE: asthma-an .1 Eon you receive an :rr'rst', 33 earl of a the value 0: use corms-ct .s snc.-.n so the; Do! -s 2's: toms-lo: tut-er- 3:1. rrcerw rt art: should not be enclucec -n Eases I an: 2: What- renewe- pence-c cats-racers {rem the ahr'mtj. cert-an. :t'e;a1re taxable at that time. Ihe distribution .5 ?none I: more than one screen the percentage ni contract distribute: :3 yours also so: u- the CCK You Will need me :1 efecl the 2-year ear memoir-q "es-12.: Box .3 test! d?trrbuT-c" ?2.15 mac: I: :"u're than one 2015:!" the percentage you rose-vac Is 3. .m pore Boxes 10. It. 12. and state rr ream tax was I'rcrn the ..-s. -. ?a com?ew: ?u city tee DEFINITICN OF BOLD 1" =5 - THIS VEAR - The year :"rntre on we lace oi :us Ecm' 4:342 - .. .. 2- :7 me .- nutcr- vans - wu-r- U.S. Income Tax Return for an Corporation OMB No. 15.45.0130 3.03m". or ?mm, For calendar year 1991. or tax year beglnning . 1991. and ending 19 internal amt-toe Sen-rice See separate instructions. A 35 3? as; 2106?l :dg??cauon numb" a lager. so 43-1531592 05031 509 8960 I Dora?QILC?goragdi" Bausinesscodemtsee HILLIAH F: GAFFEY INCURPDRATED [/sfr?b Speci?c Instructions.) please 024 Total assets (see Speci?c Instruct (5,739 gator sr LCUIS MO 63146 ?5 yopd Check applicable boxes: (1) Initial return (2) Final return (3) Change in address (4) Amend ,etr .A Check this box it this corporation is soared to the consolidated audit procedures of sections 6241 through 6245 (see instructions betwecking 15 . Enter number of shareholders in the corpOration at end of the tax year . . . . . . . . . . . I Caution: include only trade or business inc0me and expenses on lines 1a through ?ee ?lame- rn ormation. "t 13 GTOSS rtWilts or sales Wig! Less returns and announced?W ViewCost of goods sold (Schedule A. line Gross pro?t. Subtract line 2 from line Net gain (loss) from Form 4797, Part ll, line 13 (attach Form 4793 4 5 Other income (see instructions) (attach scheduleTotal income (loss). Combine lines 3 through Tn:- 7 Compensation of officers . . . . . . . . . . . . . . . . . . . . . . . 7 77? 0 Ba Salaries and wages Less jobs credit cBal> 3? ?71? 75 14a Depreciation (see instructions143 Depreciation claimed on Schedule A and elsewhere on return . 14b Subtract line 14!: from line 14a . . . . . 14? 8 15 Depletion (Do not deduct oil and gas depletion.) ?5 16 Advertising . . . . . . ?5 17 Pension. pro?t-sharing, etc.. plans . 17 "3 18 Employee bene?t programs . 18 19 Other deductions (attach scheduieTotal deductions. Add lines 7 through Ordinary income (loss) from trade or business activities. Subtract line 20 from line 6 . . (95-5 21 y3 22 Tax: 3 Excess net passive income tax (attach schedule223 bTaxfromScheduleD(Form11208Add lines 22a and 22b (see for additional taxes722? 5 23 Payments: a 1991 estimated tax payments . . . . . . . . . . . . 23a bTaxdepositedw'rthForm7004Credit for Federal tax on fuels (attach Form 4136Estimated tax penalty (see page 3 of instructions). Check if Form 2220 is attached . . 24 l- 25 Tax due. If the total of lines 22c and 24 is larger than line 23d. enter amount owed. See instructions for depositary method of payment . . . . . . . . . . . . . . 25 26 Overpayment. If line 23d is larger than the total of lines 22c and 24. enter amount overpaid 25 27 Enter amount of line 26 you want: Credited to 1992 estimated tax I Relunded 27 Under penalties of perjury. I declare that have examined this return. including accompanying schedutes and statements. and to the best oi my knowledge Please and belief. it is true. correct. and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledga. Sign Iere Signature oi officer Date Title . Date Preparers social security number Pam 9 a, some or 3745 son Preparer's Finn'sname (er 1 El. No. I Use omv reigns.er ZIP code i For Paperwork Reduction Act Notice. see page 1 NO- 11510? 1 1 9m: Form 11205 (1991) Page 2 Cost of Goods Sold (See instructions.) inventory at beginning of year 1 2 Purchases. . . . . ?2 acostoflabor. 3 4 Additional section 263A costs (see instructions) (attach scheduleOther costs (attach schedule). 5 6 Total. Add lines 1 through 5 . 6 7 lnventoryatendofyear . . . . . . . . . . . . . . . . . . . 7 8 Cost of goods sold. Subtract line 7 from line 6. Enter here and on line 2. page 1 . . 3 9a Check all methods used tor valuing closing inventory: (0 Cost 60 Lower of cost or market as described in Regulations section 1.471-4 Writedown of "subnormal" goods as described in Regulations section Other (specify method used and attach explanation) .. Check if the LIFO inventory method was adopted this tax year for any goods ?t checked, attach Form 970). If the LIFO inventory method was used for this tax year. enter percentage (or amounts) of closing inventory computed under LIFO . . . . . . . . . . . . . . . I 9? I I Do the rules of section 263A (for property produced or acquired for resale) apply to the corporation? . Yes No Was there any change in determining quantities. cost. or valuations between Opening and closing inventory? . Yes El No it ?Yes.? attach explanation. Other Information Yes Nun-L 10 Check method of accounting: Cash Accrual Refer to the list in the instructions an state your principal: Business activity .. Product or service -- Did you at the end of the tax year own. directly or indirectly, 50% or more of the voting stock of a domestic corporation? (For rules of attribution. see section If "Yes," attach a schedule showing: name. address. and employer identi?cation number and percentage owned. Were you a member of a controlled group subject to the provisions of section 1561? . Other (specify) .. At any time during the tax year, did you have an interest in or a signature or other authority over a financial account in a foreign country (such as a bank account. securities account. or other ?nancial account)? (See instructions for exceptions and ?ling requirements for form TD 90-221?Yes.? enter the name of the foreign country .. Were you the grantor of. or transferor to. a foreign trust that existed during the current tax year. whether or not you have any bene?cial interest in it? If "Yes." you may have to file Forms 3520. 3520-A. or 926 . Check this box if the corporation has ?led or is required to ?le Form 3264, Application for Registration Shelter. .PD Check this box if the corporation issued publicly offered debt instruments with original issue discount . If so. the corporation may have to ?le Form 8281. Information Return for Publicly Offered Original Issue Discount Instruments. If the corporation: ?led its election to be an corporation after 1986. was a corporation before it elected to be an corporation or the corporation acquired an asset with a basis determined by reference to its basis (or the basis of any other property) in the hands of a corporation. and has net unrealized built-in gain (de?ned in section 1374(d)(1)) in excess of the net recognized built-in gain from prior years. enter the net unrealized built-in gain reduced by net recognized built-in gain from prior years (see instructions) . -- ofaTax Check this box if the corporation had subchapter 0 earnings and pro?ts at the close of the tax year (see Designation of Tax Matters Person (See instructions.) Wh 7/ A I'-'nter below the shareholder designated as the tax matters person (T MP) for the tax year of this return: 'arne of uesignated 51? Address of designated TMP Identifying ?it/55405 [puts Mo ?3414 number of j, \l v: I Form 11208 {1991} Page 3 Shareholders? Shares of income, Credits, Deductions, etc. Pro rata share items Total amount .J 1 Ordinary income (loss) from trade or business activities (page 1, line 21Net income (loss) from rental real estate activities (attach Form 8825513 Gross income from other rental activities . . . . . . 33 Less expenses (attach scheduleNet income (loss) from other rental activities . . . . . . . . . . . . . . . 3? 3 4 Portfolio income (loss): a Interest income . . . . . . . . . . . . . . . . . . . . . . . . 4a 5 70 Dividend incomeRoyalty income . . . . . . . . . . . . . . . . 4? Net short-term capital gain (loss) (attach Schedule 0 (Form 11208)) 49 a Net long-term capital gain (loss) (attach Schedule (Form 11203)). 49 1' Other portfolio income (loss) (attach scheduleNet gain (loss) under section 1231 (other than due to casualty or theft) (attach Form 4797) 5 6 Other income (loss) (attach scheduleCharitable contributions (see instructions) (attach listSection 179 expense deduction (attach Form 4562). . . 8 9 Deductions related to portfolio income (loss) (see instructions) (itemize) 9 10 Other deductions (attach schedule) . 10 gig 11a interest expense on investment debts . . . . . . . . . . . . . . . . . 113 -. '15 (1) Investment income included on lines 4a through 4f above . . . . . . . . . 119(1) '5 (2) Investment expenses included on line 9 above . . . . . . . . . . . . 11b(2) 12a Credit for alcohol used as a fuel (attach Form 6478123 Low-income housing credit (see instructions): (1) From partnerships to which section applies for properly placed in service before 1990 1211(1) (2) Other than on line 12b(1) for property placed in service before 1990. . . . . . Whiz) From partnerships to which section 42(j)(5) applies for property placed in service after 1989 12bl3l '2 14) Other than on line 12b(3) for property placed in service after 1989 . . . . . . 12b?) 0 Quali?ed rehabilitation expenditures related to rental real estate activities (attach Form 3468) . 12? Credits (otherthan credits shown on lines 12b and 12c) related to rental real estate activities (see . . . . . . . . . . . . . . . . . . . . . . . 12? 8 Credits related to other rental activities (see instructionsOther credits (see instructions14a Accelerated depreciation of real property placed in service before 1987 . . . . . . 143 '3 Accelerated depreciation of leased personal property placed in service before 1987 . . - 149 Depreciation adjustment on property placed in service after 1986 . . . . . . . . 14? 5 Depletion (other than oil and gas14" (1) Gross income from oil. gas. or geothermal properties . . . . . . . . . . 149m Qua (2) Deductions allocable to oil. gas. or geothermal properties . . . . . . . . . 149(2) - Other adjustments and tax preference items (attach schedule141 153 Type of income .. y/ In Name of foreign country or U.S. possession -. Total gross income from sources outside the United States (attach scheduleTotal applicable deductions and losses (attach scheduleTotal foreign taxes (check one): El Paid Acorued . . . . . . . . . . 159 no. 1? Reduction in taxes available for credit (attach scheduleOther foreign tax information (attach schedule159 16a Total expenditures to which a section 59(e) election may apply . . . . . . . . . 163 Type of expenditures .. 17 17 Total property distributions Uncluding cash) other than dividends reported on line 19 below 7 -18 Other items and amounts required to be_repor_ted separately to shareholders (see A I- 0 instructions) (attach schedule) 19 Total dividend distributions paid from accumulated earnings and profits . 16aIncome (loss) (Required only it Schedule M-1 must be completed.) Combine lines 1 throughoin column From the result. subtract the sum and .. . Form 11208 (1991) Balance Sheets Beginning oi tax year End of tax year Assets la} lb) {cl 1" 2a Trade notes and accounts receivable . Less allowance for bad debts Inventories . . . US. Government obligations. Tax-exempt securities . . . . Other current assets (attach schedule). Loans to shareholders. Mortgage and real estate loans . Other investments (attach schedule) 10a Buildings and other depreciable assets Less accumulated depreciation . 11a Depletable assets . Less accumulated depletion . 12 Land (net of any amortization) 13a intangible assets (amortizable only). Less accumulated amortization . 14 Other assets {attach schedule) 15 Total assets . . . . . . . Liabilities and Shareholders' Equity 16 Accounts payable . . . . . . 17 Mortgages. notes. bonds payable in less lit 1 year 13 Other current liabilities (attach serlaaot?rrgf'x 19 Loans from shareholders . . . . 20 Mortgages. notes. bonds payable in 1 year or more (013.40!th 21 Other liabilities {attach schedule) 22 Capital stock. . 9 0 0 23 Paid-in or capital surplus . . . 2'4 Retained earnings . . . . . . . . or 25 Less cost of treasury stock . . . . . I 26 Total liabilities and shareholders? . s! a Reconciliation of Income per Books With income per Return (You are not required to complete this schedule if the total assets on line 15, column of Schedule are less than $25,000.) 1 Net income per books . . . . . . . 5 income recorded on books this year not 2 Income included on Schedule K. lines 1 included on Schedule K, lines 1 through through 6, not recorded on books this year i 5 ?temize? (itemize): [biffitetgui?l??r?? .. I 7 a Tax-exempt interest 3 .. 3 Expenses recorded on books this year not 6 Deductions included on Schedule K. lines included on Schedule K. lines 1 through 1 through 11a, 15a. and 16a. not charged 11a, 15e. and 16a (itemize): against book income this year (itemize): a Depreciation .. a Depreciation .. Travel and entertainment 5 -- .. 7 Add 4 Add lines 1 through income (loss) (Schedule K. line 20). Line 4 less line 7 ?ail-i1 Analysis of Accumulated Adjustments Account, Other Adjustments Account, and? Sharehoiders' Undistributed Taxable Income Previously Taxed (See instructions.) Accumulated Other adjustments (cl Shareholders' undistributed adjustments account account taxable income previously taxed Balance at beginning of tax year ina income rom a ine I - . I gtSer gtditions .f . g. 1.. I . Loss from page 1. line Other reductions . . . . . . . . Combine lines 1 through 5 . . . . . Distributions other than dividend distributions . v? SCHEDULE K-1 (Form 11208) Department of the Treasury Internal Revenue stance beginnan Shareholder?s Share of Income, Credits, Deductions, etc. See separate instructions. For? calendar year 1991 or tax year . 1991. and ending . 19 OMB No. 1545-0130 1991 Shareholder's identifying number D- 73? Shareholder?s name. address. and ZIP code {11.6 A Ma? bf gulls, Ha.?31?l?? ?Corporation's identifying number 4/3 - /v?3 I Corporation's name. address. and ZIP code emcee rm; [ft/4? 95 57:04?, "fe 6 A Shareholder's percentage of stock ownership for tax year (see Instructions for Schedule K-1) . . Internal Revenue service center where corporation ?led its return (1) Tax shelter registration number (see Instructions for Schedule K-(2) Type of tax shelter .L .. Check applicable boxes: (1) El Final K-1 (2) Amended to) Form 1040 ?lers enter Pro rata share items I Amount the amount in column on: 1 Ordinary income (loss) from trade or business activities 1 3?3 I 3) See Shareholders 2 Net income (loss) from rental real estate activities 2 Instructions tor Schedule 3 Net income (loss) from other rental activities . 3 "mm 4 Portfolio income (loss): 3 :1 Interest. . 48 37? Sch. a. Part I. line 1 d. Dividends . 4b I Sch. B. Part II. line 5 Fioyalties . . . . . . . 4? Sch. E. Part I. line 4 Net short-term capital gain (loss) . 4" Sch. 0. line 4. col. or Net long-term capital gain (loss) . . 4'3 Sch. 0. line 11. col. (1) or 1' Other portfolio income (loss) {attach schedule). (Enter an applicable line of your return.) Other income (loss;- .?altach schedule). . 5 Net gain (loss) under section 1231 (other than due to casualty See Shareholder?s instructions for Schedule K-1 (Form 11205). 4f 5 (Enter on applicable line at your returnCharitable contributions (see instructions) (attach schedule) . 7 Sch. A. line 13 or 14 8 Section 179 expense deduction . . . . . . . . Deductions related to portfolio income (loss) (attach schedule) 9 foe, Schea??lenxjr(Fogl?czggi t: 10 Other deductions (attach schedule) . . . . 10 E?g 11a Interest expense on investment debts . . . . . ?a Form 4952' "n9 1 ?gig: (1) Investment income included on lines 4a through 41 above bl1) . See Shareholder's Instructions 3 (2) Investment expenses included on line 9 above . b(2) (mm ?205)- 12a Credit for alcohol used as fuel . . 123 Form 64713. line 10 . Low-income housing credit: (1) From section 42(j)(5) partnerships tor property placed in service betore 1990 (2) Other than on line 1211(1) tor prepeny placed in service helore 1990 biz) Form 8585. line 5 3 (3) From section 42(i)(5) partnerships for property placed in service after 1939. M3) (4) Other than on line 1213(3) for property placed in service alter 1989 . PM 5 Quali?ed rehabilitation expenditures related to rental real estate activities (see instructionsCredits (other than credits shown on lines 12b and 126) related See Shareholders Instructions to rental real estate (see Instructlons) . . . tar Schedule It-t (Form 11205). Credits related to other rental activities (see instructions) . . 12? . 13 Other credits (see instructions14:: Accelerated deprematlon of real property placed service before1987 cg Accelerated depreciation of leased personal property placed . . 14!) See Shareholders 3 In sennce before 1987Instructions for Depreciation adjustment on property Placed in service after 1986 14: Schedule K4 (Form 515; Depletion (other than oil and gas11208) and (1) Gross income from oil. gas. or geothermal properties. 3(1) Instructions for (2) Deductions allocable to oil. gas. or geothermal properties 3(2) Form 5251 1 Other adjustments and tax preference items (attach schedule) 14f - For Paperwork Reduction Act Notice. see page 1 of Instructions for Form 11203. .- Cat. No. 115200 Schedule K-1 (Form 11203) 1991 ?e HJC. ?If EEDEFAL FORM 2?05 STATE OTHER DEDUCTIOHS BANK CARD FEES COLLECTION FEE COEHISSIONS SERVICES OOPS SUBSCRIPTIONS 4*13 RENTAL INSURANCE LAB FEES LAUNDRY HISCELLANEOUS EXPENSE ROTOR VEHICLE 16o I PROFESSIONAL PE 3 PROMOTION SUPPLIES. MEDICAL TELEPHONE TRAVEL . UNIFORHS UTILITIES I-RAY EXPENSE /vw" 51? fat/490:4 TOTAL (Iv/37 MISSOURI DEPARTMENT OF REVENUE DLN CORPORATION 123; INCOME TAX RETURN "1041203 YEAH JANUARY 1 - DECEMBER 31.1991. OR OTHER TAX YEAH BEGINNING 1991. ENDING 19_ AMENDED RETURN CI 8. FINAL FIETUFIN C. NAME. ADDRESS. FEIN CHANGE RETURN IS DUE ON OR BEFORE THE FIFTEENTH DAY OF THE FOURTH MONTH FOLLOWING THE CLOSE OF THE XABLE YEAR. ATTACH COPY OF FEDERAL FORM 11205 AND ALL ITS SCHEDULES. SCHEDULE AND SCHEDULE I. DO NOT PRINT IN SHADED AREAS. I .. I smess' so 1 5794 0 1/0 1 19 1 12/31 /91 Memo ID- NUMBER . 000100037 ARIA no ID NO: 13953291 HPORA I FEDERAL ID. NO. - NILLIAM GAFFEY INC . Fm eagerness-R "a I I I 13p; Pr. FORMATION FOR - - - -- I z; Does the Corporation have ANY Missouri modifications? [1 YES NO If YES. complete Parts 1 and 2 below. Does the'S Corporation have ANY nonresident shareholders? CI YES NO If YES. complete Part 2 below and Form MO-NHS. NEITE: ll NC to both questions, do not complete remainder of return. Attach copy of Federal Form 11208 and all its schedules, sign below. and mail. Does Corporation have income derived from sources other than Missouri? Cl YESR NU If YES. enter if. and attach Form MD-MSS. - . . in? a?J Iitions (attach detailed explanation of each item) I - State and local income taxes deducted on Federal Form 11208Less: Kansas City and St. Louis Earnings Taxes . . . . . . . . . . . . . . . . . . . . 2 I Net (subtract line 2 from line State and local bond interest (except Missouriless: related expenses (omit if less than $500Partnership: El ?duciary; CI Other Adjustments (List ctions (attach detailed explanation of each item) i i terest from exempt federai obligations . . . . . . . . . . . . . . . . . . . . . . . 9 I I Less: related expenses (omit if less than $500Net (subtract line 10 from line Amount of any state income tax refund included in federal ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . 12 I Partnership; El Fiduciary; Other Adjustments (List Totaloflines11.12and13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 14 i Missouri Corporation Adjustment - NET ADDITION - Excess line 8 over line Missouri Corporation Adjustment - NET SUBTHACTIDN - Excess line 14 over line . . . . . . . . . . .CORPORATION ADJUSTMENT TO SHAREHOLDERS COMPLETE IF PART 1 INDICATES A MISSOURI CORPORATION ADJUSTME I. NAME or sar?glgirg?rgi?age??ofr?auusr er usrco. 3. 50cm mumPERCENT PERCENT PERCENT . PERCENT I .I. PERCENT MN 4 Enter percentages from Federal Schedules Round percentages to whole numbers. MN 5? Enter Missouri Corporation Adjustment from Part 1. line 15 ?or 18. as total of Column 5. Multiply each percentage in Column 4. times the total in Column 5. Indicate at top of Column 5 whether the adiustrnents are additions or subtractions. The amount after each shareholder's name in Column 5 be reported as a modification by the shareholder on his/her Missouri individual Income Tax Return (Form NIB-1040) either as an addition to. or subtraction from, federal adiusted gross (or taxable} income. -. .32313.4.1: i- AUTHORIZE THE DIRECTOR OF REVENUE OR HIS DELEGATE TO DISCUSS . .D 100 NOT AUTHORIZE THE DIRECTOR OF REVENUE DR DELEGATE RETURN AND ATTACHMENTS erI-I MY PHEPAREFI . TO DISCUSS THIS RETURN AND ATTACHMENTS WITH MY PREPARER - . - viewallies of perjury. I declare the! I have exemlned this return..lnctudlng schedules and statements. and lo the best of my knowledge and belief iI is true. correct. I Ile. If prepared by a person other than a shareholder. his declaration ls based on all information at which he has any knOwredge. OF AUTHORIZED SHAREHOLDEFI SIGNATURE (OTHER THAN rem DR ,2 TELEPHONE NO. . ADDRESS AND ZIP CODE DATE 1 v/v9/f1? DE compteted return and required attachments to: Missouri Department of Revenue. P-O- BOX 790. Jefferson City. MO 65105-0700. I v, r? 3'142'1 U.S.\lhcome Tax Return for an Corporation one No. 1545-0130 Farm - mm alendar our 1992. or tax year beginning . . . 1992, and ending . . . I . 1g meals; Slmcew See separate instructions. ateotelecrionasan Use 5-DIGIT 63146 ?Wm? so eta?1531392 oracsz 509 8980 43'h?3l5?73? Blip/7? Other- WILLIAM GAFFEY INCORPORATED RDDateincoroomod 11259 PINESIDE DR 0255 peciic nstructions) prim or ST LOUIS "0 63146 X780 type. ?5 [gm/I Check applicable boxes: (1) Initial return (2) El Final return (3) Change in address (4) El Amended retum' GCheck this box it this corporation is subject to the consolidated audit procedures at sections 6241 through 6245 (see instructions before checking this box) . a? Enter number of shareholders in the corporation at end of the tax year I Caution: include only trade or business income and expenses on lines la through 21. See the instructions for more information. 1a Gross receipts or sales gain; Less returns and allowancesl?_l__l Bal 10 3:7 i 2 Cost of goods sold (Schedule A. line Gross pro?t. Subtract line 2 from line Net gain (loss) from Form 4797. Part II. line 20 (attach Form 4797) 4 5 Other income (loss) (see instructions) (attach scheduleTotal income (loss). Combine lines 3 thr0ugh Compensation of officersSalaries and wages Less jobs credit cBaI? 34': E3 143 Depreciation (See instructions143 Depreciation claimed on Schedule A and elsewhere on retum . . 14b Subtract line 14b from line 14a . . . . . - . . . . . . . . . . . . . . . 14?: 15 Depletion {Do not deduct oil and gas depletion:16 AdvertisingPension. profit?sharing. etc.. plans . . . . . . . . . . . . . . . . . . . . 17 :8 18 Employee benefit programs . . . . . . . . . . . . . . . . . . . . . . 18 ?a 19 Other deductiOns (see instructions) (attach scheduleTotal deductions. Add lines 7 through Ordinary income (loss) from trade or business activities. Subtract line 20 from line 6 . 9? 21 71:55 7 22 ta.- a Excess net passive income tax (attach schedule} . . . . . 223 bTaxfrom ScheduleD(Form11208Add lines 22a and 22b (see instructions for additional taxes722? 5 23 Payments: E, a 1992 estimated tax payments . . . . . . . . . . . . 233 bTaxdepositedwithFon'r'i7004.23b Credit for Federal tax paid on fuels (attach Form 4136Estimated tax penalty (see instructions). Check if Form 2220 is attachedTax due. if the total of lines 22c and 24 is larger than line 23d. enter amount owed. See instructions for depositary method of payment . . . . . . . . . . . . . . . 25 26 Overpayment. If line 23d is larger than the total of lines 22c and 24. enter amount overpaid I 25 27 Enter amount of line 26 you want: Credited to 1993 estimated tax 391mm? 27 Under penalties oi pertury. declare that I have examined this return. including accompanying schedules and statements. and to the best of my kitcwlodge Please and belief. it is true. correct. and complete. Declaration oi preparer (other than taxpayer) ls based on all inlormation of which preparer has any lmowledge. Sign l-'ere I Signature ot otfiCer Date Title . Date Preparers soaal sew-try matter Paid 35:33:) JW/qa El? 4 74 was-? Preparer Finn?s-name (or E.l. No. Use Only ZIP code - For Paperwork Reduction Act Notice. see page 1 Cat. No. 11510H Farm 11205 (1992) Form 112sz (1992) Page 2 Cost of Goods Sold (See instructions.) 1 Inventory at beginning of year . . . . . . . . . . . . . . 1 2 3 Aj/fg 4 Additional section 263A costs (see instructions) {attach scheduieOther costs (attach scheduleTotal.Addlines1through5 . . . . . . . . . . . . . . . . . . 5 7 InventOryatendofyear . . . . . . . . . . . . . . . . . . . . . . . 7 8 Cost of goods sold. Subtract line 7 from line 6. Enter here and on page 1. line 2 . 3 9a Check all methods used for valuing closing inventory: . Cost 60 Lower of cost or market as described in Regulations section 1.471-4 (iiD Ci Writedown of 'subnormal" goods as described in Regulations section 1.471-2ic) Other (specify method used and attach explanation) .. Check if the LIFO inventory method was adopted this tax year for any goods ?r checked. attach Form 970the LIFO inventory method was used for this tax year. enter percentage (or amounts) of closing inventory computed under LIFOthe rules of section 263A (for property produced or acquired for resale) apply to the corporation? . . Yes Was there any change in determining quantities. cost. or valuations between opening and closing inventory? . Yes No If ?Yes.? attach explanation. Other Information Yes No Nd 10 11 12 Check method of accounting: E?Dash Accrual Ci Other (specify) .. Refer to the list in the instructions and state the corporation's principal: Business activity .. (13) Product or service .. Did the corporation at the end of the tax year own. directly or indirectly. 50% or more of the voting stock of a domestic corporation? (For'mles of attribution. see section If ?Yes.? attach a schedule showing: name. address. and employer identi?cation number and percentage ownedWas the corporation a member of a controlled group subject to the provisions of section 1551any time during calendar year 1992, did the corporation have an interest in or a signature or other authority over a ?nancial account in a foreign country (such as a bank account. securities account. or other ?nancial account)? (See instructions for exceptions and ?ling requirements for form TD SCI-22.1"Yes." enter the name of the foreign country -. Was the corporation the grantor of. or transferor to. a foreign trust that existed during the current tax year. whether or not the corporation has any bene?cial interest in it? If ?Yes.? the corporation may have to ?le Forms 3520. 3520-A. or 926 . Check this box if the corporation has ?led or is required to file Form 8264. Application for Registration of a Tax FD Check this box if the corporation issued publicly offered debt instruments with original issue discount if so. the corporation may have to ?le Form 8281. lnfonnation Return for Publicly Offered Original Issue Discount Instruments. . If the corporation: ?led its election to be an corporation after 1986. was a corporation before it elected to be an corporation or the corporation acquired an asset with a basis determined by reference to its basis (or the basis of any other property) in the hands of a corporation. and has net unrealiZed built-in gain (de?ned in section in excess of the net recognized built-in gain from prior years. enter the net unrealized built-in gain reduced by net recognized built-in gain from prior years (see instructions..-. .. Check this box if the corporation had subchapter 0 earnings and profits at the close or the tax year (see Was this corporation in operation at the end of 1992How many months in 1992 was this corporation in operation? IV Designation of Tax Matters Person (See instructions.) Enter below the shareholder designated as the tax matters person 0' MP) for the tax year of this return: Name of designated Tlle Address of designated TMP Identifying number of TMP 57- /0-r/5 Ha ?51 V752 i 14/?th ?ex/q mar? I 5 =orm 11203 (1992) Page 3 Shareholders' Shares of income, Credits, Deductions, etc. Pro rata share items I Total amount 1 Ordinary income (loss) from trade or business activities (page 1. line 21) . . . 1 73"4 5 7r 2 Net income (loss) from rental real estate activities (attach Form 8825) . 2 I 3a Gross income from other rental activities . . . 3a .3. Expenses from other rental activities (attach schedule). 3b Net income (loss) from other rental activities. Subtract line 3b from line 3a 3? - 4 Portfolio income (loss): a interest income . . . . . . . 4a 3" 4b 5 4? Net short-tenn capital gain (loss) (attach Schedule (Form 11208)) . . . . . Net' long-term capital gain (loss) (attach Schedule (Form 11208)) . 4? 1 Other portfolio income (loss) (attach schedufeNet gain (loss) ureter section 1231 (other than due to casualty or theft) (attach Form 4797} 5 6 Other income (loss) (attach scheduleCharitable contributions (see instructions) (attach schedufeSection 179 expense deduction (attach Farm 4562Deductions related to portfolio income (loss) (see instructions) (itemize . . . . . . 9 a 10 Other deductions (attach schedufe). 10 E?g 11a interest expense on investment debts . . . . . . . . . . . . . . . . 113 (1) Investment income included on lines 43 through 4i above . . . . . . . . 1113(1) (2) Investment expenses included on line 9 above 1113(2) 12a Credit for alcohol used as a fuel {attach Form 6478) I 123 Low-income housing credit (see instructions): (1) From partnerships to which section 42(j)(5) applies for property placed in service before 1990 1213(1) (2) Other than on line 12b(1) for property placed in service before 1990. . . ?hm (3) From partnerships to which section 42(j)(5) applies for property placed in service after 198 129(9- Other than on line tape) for property placed in service after 1989 . . . . . 1:214) Qualified rehabilitation expenditures related to rental real estate activities (attach Form 3468 . Credits (other than credits shown on lines 12b and 12c) related to rental real estate activities (see . . . . . . . . . . . . . . . . . . 12d 9 Credits related to other rental activities (see instructionsOther credits (see instructions) . 13 .. 14a Depreciation adjustment on property placed in service after 1936 . . . . . . ?14? I - ?g bAdjustedgaInorloss . . . . . . . . . . . . . . . . . . . . . 14b Depletion (other..than oil and gas . . . . . . . . . 14? (1) Gross income from oil, gas. or geothermal properties 14d?) (2) Deductions allocable to oil, gas. or geotherrna! properties . 146(2) 4 Other adjustments and tax preference items {attach schedule} . 144: 15a Type of income - a .. a Name of foreign country or U.S. possession .. IE Total gross income from sources outside the United States (attach schedufe) 15? E, Total applicable deductions and losses (attach schedul'Total foreign taxes (check one): El Paid Accrued . . . . . . . . . . 15? IE 1' Reduction in taxes available for credit (attach schedule151' 9 Other foreign tax information (attach schedule159 16a Total expenditures to which a section 59(e) election may apply . . . . . 133 Type of expenditures -. 1? Tax-exempt interest income . . . . . . . . . . . . . . . . . . . I 17 18 Other tax-exempt income.19; Nondeductiple expensesTotal property distributions (including cash) other than dividends reported on line 22 below 7 2? 21 Other items and amounts required to be reported separately to shareholders (see instructions) (attach schedufe) r22wTotal dividend distributions paid from accumulated earnings and profits . . . . . . 22 23 'Ecome (loss). (Required only if Schedule M-1 must be completed.) Combine lines 1 7/ - . wrought} In colon-1mm): From-the- result. subtract the sumoof lines "(through 1a: 1920 23 A I .110 /7 Form 11208 (1992Schedule M-1 - Balance Sheets Assets Trade notes and accounts receivable . Less allowance for bad debts Inventories . . . US. Government obligations. Tax-exempt securities . . . . . . Other current assets (attach schedule). Loans to shareholders. . Mortgage and real estate loans . Other investments (attach schedule) . Buildings and other depreciable assets Less accumulated depreciation . Depletable assets . . . . . . . . Less accumulated depletion . Land (net of any amortization) Intangible assets (amortizable only). Less accumulated amortization. . . . Other assets (attach schedule) 035'. Total assets . . . . . . . Liabilities and Shareholders' Equity Accounts payable . . . . . . . . Mortgages. notes. bonds payable in less than 1 year Other current liabilities (attach Loans from shareholders . . . . . Mortgages. notes, bonds payable in 1 year or more Other liabilities {attach schedule) Capital stock. . . . Paid-in or capital surplus . Retained earnings . Less cost oi treasury stock . . . . . Total liabilities and Shareholders' Beginning of tax year (Bl Reconciliation of income (Loss) per Books With In complete this schedule if the total assets on line 15. column of Schedule are less than $25,000Page 4 End of tax year id) 4? 0 come (Loss) per Return. (You are not required to 1 2 4 Net income (loss) per books . . . . . Income included on Schedule K. lines 1 through 6. not recorded on books this year (itemize): .. Expenses recorded on books this year not included on Schedule K. lines 1 through He. 15e. and 16a (itemize): Depreciation 5 .. Travel and entertainment 5 .. Add lines 1 through 3 . . . 3/407 I 5 Income recorded on books this year not included on Schedule K. lines 1 through 6 (itemize): a Tax-exempt interest 5 .. 6 Deductions included on Schedule K. lines 1 through 11a. 15a. and 16a, not charged against book income this year (itemize): a Depreciation -. 7 Add lines 5 and 6 . 8 Income (loss) (Schedule K. line 2.3). Lined less libelF i i Analysis of Accumulated Adjustments Ac Shareholders' Undistributed Taxable Income Previously Taxed (See instructions.) count, Other Adjustments Account, and 719? - Balance at beginning of tax year . . Ordinary income from page 1. line 21 . Other additions . . . . . . Loss from page 1. line 21. . . Other reductions . . . . . . . Combine lines 1 through 5 . . . . . Distributions other than dividend distributions . Dal-M.- -r 1 Accumulated adjustments account (to) Other adiustments account Shareholders' taxable income previously taxed WW K-1 (Form 11208) -- J-IM . Depart-nerd of the Treaairy baa-rial Revenue Service beginning Shareholder?s Share of Income, Credits, Deductions, etc. See separate instructions. For calendar year 1992 or tax year 1992, and ending OMB No. 1545-0130 '19 11992 :hareholder?s identifying number 3'73 shareholder's name. address. and ZIP code I,qu 4.4 FFE 7 fir-Anus MO- Corporation's identifying number 4 3 I r? 2? Corporation?s name. address. and ZIP code Wraudfr If. Emery, rile #347 Pin/Esme: Iowa He did/(- A Shareholders percentage of stock ownership tor tax year (see Instructions for Schedule K-1lntemal Revenue Service Center where corporation ?led its return 5 diffig?l'fy. .. (1) Tax shelter registration number (see Instructions for Schedule K-(2) Type of tax shelter .. Check-applicable boxes: (1) Final 1(2) CI Amended K-1 . to) Form 1040 ?lers enter .. Pro rate Share ?ems Amount 2 the amount in column on: 1 Ordinary income (loss) from trade or business activities 1 :77 4' 4 See Shareholders 2 Net income (loss) from rental real estate activities 2 EliimFCilon: Er Echeduie 3 Net income (loss) from other rental activities . . . V3 - mm 4 Portfolio income (loss): - a 8 InterestSch.B.Partl.line1 d. Dividends . . . . . . . . . . . . 4b - Sch. 3. Part ll. line 5 Royalties . . . . . . . . . . . . . . . 4? 36h. E. Part I. line 3 (1 Net short-term capital gain (lossSch. D, line 5. col. or 5 a Net long-term capital gain (lossSch. 0. line 13. colOther portfolio income (loss) (attach schedule) . . . {Enter on applicable line olyour return.) 5 Net gain (loss) under section 1231 (other than due to casualty or A See Shareholders instructions thetor Schedule K-1 (Form 11205). 6 Other income (loss) (attach schedule{Enteronaopiabie tine olyourrztum) 7 Charitable contributions (see instructions) {attach schedule) . . 7 55h- A- 13 0" 14 8 Section 179 expense deduction . . . . . . . . . . . - See Sha holder?s Instructions El 9 Deductions related to portfolio income (loss) {attach schedule) . 9 Schedr?ie v.1 (pom 11205). i: 10 Other deductions (attach schedule11a_ Interest expense on investment debts . . . . . . "a Form 4952' line 1 '5 .2 (1) Investment income included on lines 4a through 41 above See Shareholder?s Instructions 3.5" (2) Investment expenses included on line 9 above. . b(2) ?07 (Farm ?203)- 12a Credit for alcohol used as fuel . . . . . . . . . ya Form 6478. line 10 Low-income housing credit: . a . (1) From section 42m(5) partnerships for property placed in service before 1990 hm (2) Other than on line 12bit) for property placed in service before 1990 M2) Form 8586. line 5 From section 4201(5) partnerships for property placed in service alter 1939 bl3) 'u (4) Other than on line 12b(3) for property placed in service after 1989 {Em 8 Quali?ed rehabilitation expenditures related to rental real estate activities (see instructionsCredits (other than credits shown .on lines 12b and 12c) related See Shareholders Instructions to rental real estate activities (see instructions) . . . . tor Sche?dule Credits related to other rental activities (see instructions) . 12? 13 Other credits (see instructions14a Depreciation adjustment on property placed in service after 1986 i See Shareholders 8 Adjusted gain or loss . . . . . . . . . . . . '3 for a a Depletion (other than oil and gas14? Schedule K-1 (Form '6 . . . 3-5 (1) Gross income from oill gas. or geothermal properties. . dm 11208) .and (2) Deductions allocable to oil. gas. or geothermal properties dl2) 213:??qu for l- Other adjustments and tax preference items (attach schedule) 1419 on? 25 For Paperwork Reduction Act Notice. see page 1 of Instructions for Form 11208. ?a al Cat. No. 115200 . 'd Schedule K-1 [Form 11208) 1992 a la, gag/#17 11/6: ?73 gil- ELDERKL Pom #3705 1?39; .- SIM-E roar: OTHER DEDUCTIOHS BANK CARD FEES COLLECTION FEES COHHISSIONS CONIRACI SERVICES DUES 5 SUBSCRIPTIONS 733 INSURANCE LAB FEES LAUNDRY HISCELLANEDUS 23195243: HOTDR VEHICLE OFFICE FEES 998 PROHOTIDH SIEPLIES SUPPLIES. HEDICAL TELEPHONE TRAVEL I UNIFORMS UTILITIES -X-RAY EXPENSE ?nm?z? 7-an 19F tiff 454? 77? /o TOTAL f" Ioes Corporation have incomt?a'erived from sources other than Missouri? Cl YES 0 If YES. enter (E and attach Form M0 MISSOURI 8 CO RPO STM :tIEIItnliEt-? Itions (attach detailed explanation of each item) I State and local income taxes deducted on Federal Form 11208 . . . . . i I 00 I Less: Kansas City and St. Louis Earnings Taxes . . . . . . . . . . . . . . . . . . . . 2 I 00 I - Net(subtractLine21romLinei:00 State and local bond interest (except Missouri:00 53:1. I - Less: related expenses (omit if less than $5003:375 I Met (subtract Line 5 from Line too Partnership: CI Fiduciam El Other Adjustments (List .talofLine33.?and7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 I00 (attach detailed explanation of each item) I I interest from exempt Federal obligations . . . . . . . . . . . . . . . . . . . . . . . . 9 I 00 I Less: related expenses [omit if less than $500NettsubttactuneIorfomuneaj .. 11 too Amount of any state incometax refund included in Federal ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . 12 I00 El Partnership; Fiduciary; Other Adjustments (List .. . . . . . . . . . . .. 13 too TotalotLinesii.123nd13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 14 I00 Missouri Corporation Adjustment - NET ADDITION - Excess Line 3 over Line :00 Missouri Corporation Adjustment - NET SUBTRACTIDH - Excess Line 14 over Line . . . . . . . . . . . . . . i 16 :00 OF. MISSOURI CORPORATION MISSOURI DEPARTMENT OF REVENUE DLN CORPORATION 1299,42 INCOME TAX RETURN M0-11203 IE YEAR JANUARY 1 - DECEMBER 31. 1992. OR OTHER YEAR BEGINNING 1992. ENDING AMENDED RETURN I: 8. FINAL RETURN Cl C. NAME. ADDRESS CHANGE D. FEIN CHANGE E. BANKRUPTCY F. INITIAL RETURN RETURN Is DUE ON OR BEFORE THE FIFTEENTH DAY OF THE FOURTH MONTH THE CLOSE OF THE 1332 ONLY 19 ABLE YEAR. ATTACH COPY OF FEDERAL FORM112DS AND ALL ITS SCHEDULES. SCHEDULE AND SCHEDULE Do PRINT IN anrnc 5010935 01/01/92 12/31/92 MITWOLMWBER 0039?004 ?921 no 113 ND: 13958291 I I I I. I HILLIAR GAFFEY INC FEDERALI.D.NO. . NILLIAR REFET Inc I (3 I 9 no 631MB mi ctim'sa Ito' ?r - Dunn?dn--I_ - I I 'l Iajsl'rl 8 g! 2' ORMATION FOR FILING set; are: loes the Corporation have ANY Missouri modifications? YES MIND If YES. complete Parts 1 and 2 below. lees the Corporation have ANY nonresident shareholders? YES - if YES. complete Part 2 below and Form M0-thlS. IDTE: II N0 to both questions. do not complete remainder of return. Attach copy of Federal rm 11208 and all its schedules. sign below. and mail. -MSS. nettazraswmemsmt - COMI-WETE IF PART 1 INDICATES A MISSOURI CORPORATION ADJUSTMEINT 1. Nine or race smeaomm nu SHAREHOLDERS nusr BE usrro.? "r I. SHAREHOLDERS s. mowers newsman smlitllt Mumsmm smear Aoomou El summon .. PERCENT El 1 I l-l I I PERCENT -- IUD PERCENT PERCENT 100 PERCENT I oo JMN 4 Enter percentages from Federal Schedules K-i. Hound percentages to whole numbers. . Multiply each percentage in Column 4; tithes the total in Column 5. Indicate at top of Column 5 whether the adjustments are additions or subtractions. The amount altar each shareholders name in Column 5 must be reported as a modi?cation by the shareholder on his/her Missouri individual Income Tax Return (Form M04040) either_as_.en. addition to. or subtraction from. Federal ad'usted ms: or taxable income. .- Km harks-OWE?. I eutnerlze the Director of Revenue or his delegate to discuss my return and I do NOT authorize the Director 01 Revenue or his delegate to disarm my. retum and attachment: with the reerer or an member at t- MN Enter Missouri Corporation Adjustment from Part 1. Line 15 or 15. as total of Column 5 I1 attachmente with the re erer or en member at hlefher firm. .00 .LTUREIE. PLEASE-SIGN USE neltlee ot perjury. i. declare that I have examined this return. including accompanying schedules and statements. and to the best ot my known-ledge Indbellet It. to true. correct. ONLY ampleta. it prepared by a person other than a shareholder. higher declaration Is based on all lntorrneli0n at which he has any lineman-doe. OF AUTHORIZED .. .1 _i PREPARERE SIGNATURE (OTHERTNAN FEIN on 55" I . - ?we$1?l )T?llgie??l: 1' TELEPHONE NO. ADDRESS AND ZIP CODE DATE iicompleted return and requtred attachments to: MIuourI Department at Revenue. 110- 700, Je?c?o? CW. MO 55105-0709- IRS use only --Do not write or staple In this space. in U.S. Income tax Heturn UQIULI For the year Jan. ?t-Dec. 31. 1992. or other tax year beginning . 1992. ending .19 I OMB No. 1545?0074 Label Your social security number WILLIAM GAFFEY 147?22-2736 use the IRS MAR A pogse?s social security number label. 11269 PINESIDE DR 5g: 58-46-8383 Ef?""33 For Privacy Act and me; l? i . Presidential Do you want $1 to go to this fund? Yes No Checkine'wes? will not change your tax or Election Campaign it ioint return. does your spouse want $1 to go to this fund? Yes No new. you, 1 Single Filing Status 2 Married ?ling joint return (even if only one had income) Check only 3 Married ?ling separate return. Enter spouse's SSN above and full name here. on; box 4 HH lwith qualifying persont. if the quelif person is child but not your dep. enter child?s name here 5 5 Qualityan widowrert with dependent child tyeer spouse dred 19 t. 6 a Yourself if your parent tor someone eiser can claim you as dependent on his or her In return. do not No_ or no?, Exemptions spous. check box Bl. But be sure to check the box on line 33b on page 2 .. .. Eng?" 0" 5' 2 Dependents tits: mm: Name rfirst. initial. and test net-net .9. 1 "cumy numb? relationship to you ham. in 1992 who; 0 lived with you didn't he. with you due to divorce or separation No. of other CIDEHUEHIS 0n 6c If your child didn?t live with you but I: claimed as your dependent under a pie-1935 agreement. check here Add numb.? a Total number of exemptions claimed 2 7 Wages. salaries. tips. etc. Attach Formls) Income 7 8 aT-uable interest income. Attach Schedule it over $400 8-8 4 3 9 6 . Attach bTax-exempt interest income. include on line Dividend income. Attach Schedule it over $400 9 5 9 5 0 . 53:32; 10 Taxable refunds. credits. or offsets of state and local income taxes 1099-? here- 11 Alimony received 11 you did nm 12 Business income or (loss). Attach Schedule or C-EZ 12 9.3, a w_2. see 13 Capital gain or (loss). Attach Schedule page 9. 14 Capital gain distributions not reported on line 13 .. 14 Mach check 15 Other gains or (losses). Attach Form 4797 .. 15 or money 16 aTotai lFlA distributions 16: Taxable amount 16b Order on 17 aTotal pensions and annuities 17a Taxable ampunt 17b 1 5 5 '7 0 . Eo?gsm$ 18 Rents. royalties. partnerships. estates. trusts. etc. Attach Schedule 18 (5 55 8 . w_2c5_ or 19 Farm income or (loss). Attach Schedule 19 1099-9- 20 Unemployment compensation 20 21 a Social Security benefits Taxable amourOther income . 44 . 23 Add the in the tar right column for lines 7 thrOugh 22. This is your total income 5 8 3 2 . 24 aYour lFtA deduction 24a Adjus'lments bSpouse?s IRA deduction 24b to Income 25 One?halt of self?employment tax 25 26 Self-employed health insurance deduction 26 27 Keogh retirement plan and self-employed SEP deduction .. 27 28 Penalty on early withdrawal of savings 28 29 Alimony paid. Recipient?s SSN 29 30 Add tings-2za?th-ro-ugh?29. These are your-total adj-usune-nts - - - - - - - - - - - AGI 31 Subtract line 30 from line 23. This is your adjusted gross incomeH773 01:27:93 Form 1040 (1992;- NN 1 Amount trom line 31 (adjusted gross income) 5 . 3?2 1 .- 'i'ax 33a Check it: You were 65 or older. [3 Blind: Spouse was 55 or older.U Blind. Compu? Add the number of boxes checked above and enter the total here 33a 1 tation If your parent (or someone else) can claim you as a dependent, check here .. .. 33b I: If you are married ?ling separately and your spouse itemizes deductions or you are a dual-status alien. see page 22 and check here 33': 34 Enter Itemized deductions from Schedule A. line 28. OR the Standard deduction shown below for your ?ling status. But it you checked larger any box on line 33a or b. go to page 22 to find your standard deductionHead of your: I Married filing jointly or Qualifying I Married filing 35 Subtract line 34 from line line 32 is $78950 or less. multiply $2,300 by the total number of exemptions claimed on line 6e. 36 4 5 . 37 Taxable income. Subtract line 36 from line 35. at line as is more than line 35. enter m, 37 0 . ?gure your 38 Enter tax. Check iftrom: Tax table. Tax Fiate Schedules. El Schedule D. or tax. see page Form 8615. Arnount . it any. from Formls) 8814 5 23- 39 Additional taxes. Check it trorn [1 Form 4970 Form 4972 40 Add lines 38 and 39 0 . 41 Credit for child and dependem care expenses. 41 Credits 42 Credit tor the elderly or the disabled. Attach Schedule a 42 43 Foreign tax credit. Attach Form 1116 43 44 Other credits. Check if from Form 3800 Form 8396 Form 8801 Form (specify) 44 45 Add lines 41 through 44 0 . 46 Subtract line 45 from line 40. If line 45 is more than line 40. enter ?y 0 47 Sell-employment tax. Attach Schedule SE. Also, see line 25 Other 48 Alternative minimum tax. Attach Form 6251 5 1 . Taxes 49 Recapture taxes. Check if rtom El Form 4255 El Form 8611 El Form 8828 50 Social security and Medicare tax on tip income not reported to employer. Attach Form 413? 51 Tax on quali?ed retirement plans, including IRAs. Attach Form 5329 52 Advance earned income credit payments from Form W-2 53 Add Mas?45 titr'ou'gl't i? ??rioial'tz'Federal income tax withheld. ll 1099.1:heck 54 a 3 7 Payments 55 1992 estimated tax payments and amount applied from 1991 return 55 6 0 0 . Attach Forms 56 Earned income credit. Attach Schedule E10 55 31323 57 Amount paid with Form 4868 (extension request) to from. 58 Excess social security, Medicare. and RFITA tax withheld 58 59 Other payments. Check if from Form 2439 El Form 4136 59 60 Add {luau-git - - - - - - - 2 4- 3 7 . Refund Ol' 51 if line 60 is more than line 53. subtract line 53 lrom line 60. This is the amount you OVERPAID 61 9 2 6 . Amount 62 Amount of line 61 you want REFUNDED You Ovve 63 Amount of line 51 you want APPLIED TO YOUR 1993 EST TAX t? 63 3?54 if line 53 is larger than line 60. subtract line 60 from line 53. This is the AMOUNT YOU OWE. top of Forms) Attach check or money order for lull amount payable to ?Internal Revenue Service." Write your etc.. on name. address. social security number. daytime phone number. and "1992 Form 1040" on it mm the {font 55 Estimated tax penalty. Also include on line 64 .. .. I 55 1 Sign Under penalties of perjury. I declare that I have examined this return and accompanying schedules and statements. and to the best of my knowledge and belief. they are true. correct. and complete. Declaration ol preparer (other than taxpayer: is based on all intermation 01 which preparer has any knowledge. Here Your signature Date Your occupation Keepacopy CONSULTANT Spouse's signaturellt joint return, BOTH must sign: Date Spouse?s occupation records- COMPUTER LIBRARIAN Preparer's 0818 Check it Preparer?s social security no. Paid denature gun-toyed ?Pam's No. U59 0le ?nsd?a'ggm?s?wed' LAWRENCE . RASKI CPA 225 s. HERAHEC SUITE 511 53105 cseose 11:21:92 ST . LOU I HO swedme A Schedule Anltemized Deductions We? (Elam: 1040)? 2 Department of the Treasury . Attechm lnternalFlevenue Service Attach to Form 1040. 5 See Instructions for Schedule A (Form 1040). SequencinNo. 07 on Form 1040 Your social security number 147-22-2736 WILLIAM S: MARY GAFFEY Caution: Do not include expenses reimbursed or paid by others. 1 Medical and dental expenses and 92 93.9.1313 Dental Expenses 2 . 270 . 2 Enter amount from Form 1040, line 32 1 2 3 Multiply line 2 above by 7.5% (.075Subtract line 3 from line 1. If less than zero. enter -0- 4 5 State and local income taxes Taxes You 6 Real estate taxes 9 9 . Paid ?a . 7 Other taxes. List-~include personal-property taxes) Eeasenil. prepszez -28. -322: 2 7 . 8 Add lines 5 through Interest Home mortgage interest and points reported to you on Form 1098 3 3 '7 7 . You Paid Home mortgage interest not reported to you on Form 1098. it paid to Note: an individual. show that person?s name and address. Personal interest is not deductible. 10 Points not reported to you on Form 1098 11 Investment interest 11 12 Add lines 9a throggh Gitts to 13 Contributions by cash or check charity -99ritr_i_b_u_t_ipa_s_ sage. _K_1_s -25; 14 Other than cash or check. It over $500. you MUST attach Form 8283 14 15 Carryover trom prior year . 15 16 Add lines 13 through 15 0 2 . Casualty 17 Casuatly or theft loss(es). Attach Form 4684 Moving 18 Moving expenses. Attach Form 3903 or 39an Job 19 Unreimbursed employee exps--job travel, union dues. job educ, etc. 5 Expenses and Most - - - - - - - - - - Other 20 616a? ?x5eEsEsL1iEt?e?a?fa?ldu?fp Miscellaneous - - - - - - - - - - Deduct- lons 21 Add lines 19 and 20 22 Enter amount from Form 1040. line 32 ?mm 122' - 23 Multiply line 22 above by 2% (.02) 24 Subtract line 23 from line 21. It zero or less, enter -0- Other 25 Other. List type and amount Misc? n: Deductions - - i - - . - Total 26 is the amount on Form 1040, line 32. more than $105,250 (more than $52625 if Itemized married ?ling separately)? I - chductions 0 no. Your deduction is not limited. Add lines Your deduction may be limited. See page A-5 tor the amount to enter. Caution: Be Sure to enter on Form 1040. line 34. the LARGER of line 26 or your standard deduction. H773 For Paperwork Reduction Act Notice. see Form 1040 Instructions. 10:31:92 Schedule A (Form 1040) 199: Itemized Deductions 1992 Schedule A WILLIAM a MARY GAFFEY 147-22-2736 Worksheet 1 Total itemized deductions from Schedule Total medical expenses. investment interest. casualty and theft losses. and gambling losses .. 2 3 Total itemized deductions less amounts not subject to phase out Excess itemized deductions multiplied Adjusted gross income from Form 1040 Applicable amount based on ?ling status Adjusted gross income less applicable amount 7 8 Excess adjusted gross income multiplied by 3% 9 Smaller of 80% oi excess itemized deductions or 3% of excess adjusted gross income 9 10 Total deductible itemized deductions 1992 SCS.?Compute CF 2215 10:22:82 ,1 Interest 8: Points on Form 1098 WILLIAM MARY GAFFEY 147*22-2735 1992 Schedule A Supporting Schedule TYPE AMOUNT FIRST COMM CREDIT 3,377. TOTAL 3,377. GRAND TOTAL 3,377. 1992 SCS.?Ccmpule F2247 10:23:92 ?cheduie ASLB (Form 1040) 1992 0MB No.1545-0074 Page 2 Name-is} showman Form 1040. Do not enter name and social security number it shown on page I. 59?? numb" WILLIAM MARY GAFFEY 147-22-2736 Schedule B?lnterest and Dividend Income 2mm? equence No. 08 ?art I If you had over $400 in taxable interest income OR you are claiming the exclusion of interest from Series EE U.S. hterest savings bonds issued after 1989. you mUSt complete this part. List ALL interest you received. If you had over Income $400 in taxable interest income. you must also complete Part it you received. as a nominee. interest that actually belongs to another person. or you received or paid accrued interest on securities transterred between interest (See payment dates. see page B-1. pages 14 Interest Income Amount and 1 List name of payer?if any interest income is from seller-?nanced mortgages. see page B-1 and list this interest ?rst. 5 ?es _itt_t_a_9_h_e?_ statementNote: If you . received a Form . 1099-INT. Form '7 1099?0113substitute - - - - - - - - - - - statement. from 1 a brokerage ?rm. list the ?rm?s name as the payer and enter - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - the total interest - - - - - - - - - - - - shown on that form. gar-eggs}; 12.128.) 2 Add the amounts on line Excludable interest on series EE U.S. savings bonds issued after 1989 from Form 8815. line 14. You MUST attach Form 8815 to Form 1040 3 4 Subtract line 3 from line 2. Enter the resuit here and on Form 1040. line Part II it you had over $400 in gross dividends andror other distributions on stock. you must complete this part and Part Hi. If Dividend you received. as a nominee. dividends that actually belong to another person. see page 8-1. :lncome . Dividend Income Amount 5 List name ot payer-?include on this line capital gain distributions. nontaxable (See distributions, etc. 13 9131;) 7 7 . pages 15 125. and B-1-) 5 9 2 . 139915Note: "you 4.326. receivedaForm TEMPLETON SHALL co 5 1,564. 1099-DIV or substitute - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - statement. from . . . . . . .. a brokerage ?rm. list the ?rm's name as the payer and 6 Add the amounts on line that form 7 Capital gain distributions. Emer here and on Schedule Nontaxable distributions (See the inst. for Form 1040. line 9AddlinesYanda 4,253. 10 Subtract line 9 from line 6. Enter the result here and on Form 1040. line *it you received capital gain distributions but do not need Schedule to report any other gains or losses, see the instructions for Form 1040.11nes 13 and 14. Part If you had over $400 of interest or dividends OR had a foreign account or were a Foreign . grantor of. or a transferor to. a foreign oust. yoo must complete this part. yes NO Accounts 11a At any time during 1992. did you have an interest in or a signature or other authority over a ?nancial account and in a foreign country. such as a bank account, securities account. or other ?nancial account? See page 8?2 Foreign for exceptions and ?ling requirements for Form TD 90-221 Trusts If 'Yes,? enter the name of the toreign country (See 12 Were you the grantor of. or transferor to. a toreign trust that existed during i992: c; 5705 have. .- . page 8-2.) any bene?cial interest in it? If 'Yes.? you may have to ?le Form 3520. 352041, or 926 I For Paperwork Reduction Act Notice. see Form 1040 Instructions. CF2172 11:02:92 Schedule 8 (Form 1040) 1992 Schedule Supporting Schedule ScheduleB WILLIAM 8: HARY GAFFEY 147-22-2736 Supporting Schedule - Description Amount INTEREST INCOME JOHANN KOBLER 1,966. FIRST COHH CREDIT UN 3'70. FIRST COMM CREDIT UN 97. HO INS HUNI TR 365. HV GAFFEY INC 104. PRUDENTIAL SECURITIES 11,763. STATE 01" H0 533. U.S. TREASURY 1,200. WILLIAM GAFFEY INC 126. TOTAL 15,524. 0 1992 SCS.'CDmpute CF2075 08:07:92 . Schedule (Form 1040)? Department of the Treasury Internal Revenue Service (And Reconciliation of Forms 1099-3 for Bartering Transactions) See Instructions for Schedule 0 (Form 1040). For more space to list transactions for lines 1a and 9a. get Schedule D-1 (Form 1040). 5 Attach Liapllal and LOSSES to Form 1040. OMB No. 1545-0074 1992 Attachment Sequence No. 12A Nametsishown on Form 1040 5: MARY GAFFEY Your social security number 147-22-2736 .. .._iaution: Add the following amounts reported to you for 1992 on Forms 1099-8 and 1099-8 (01' on substitute statements): proceeds trorn transactions involving stocks. bonds. and other securities. and gross proceeds from real estate transactions not reported on another form or schedule. if this total does not equal the total of lines 10 and 9c. column attach a statement explaining the difference. Short?Tenn Capital Gains and Losses?Assets Held One Year or Less tat Description of property lb. Dam acquired Due sold Sales pr!" Cost or I LOSS [gr GAIN (Example. 100 shares 7% It tel us more than tdl. It tdi is more than let. preterred of Oct (Mo. day.yrt other basis subtract from tei subtract in: train rd: 1a Stocks, Bonds. Other Securities, and Real Estate. Include Form 1099-8 and 1099-8 Transactions. 100 BRIST 22.652. 25.589. 2.937. 600 CHEM 17.581. 20.436. 2.855. 300 GILLETTE 08/16/9103/31/92 13.916. 12.554. 1.252. 500 LI LIGHT 08/16/9104/09/92 11.002. 12.129. 1.127. 300 17.740. 15.568. ?l.l72. 400 UNION 12.858. 13.056. 198. 1000 19.844. 24.995. 5,151. ?lb Amounts from Schedule D-t. line 1b. Attach D-1 to Total of All Sales Price Amounts. Add column of lines Other Transactions. 2 Short-term gain from sale or exchange of your home from Form 2119. line 17 or 23 .. 2 3 Short?term gain from installment sales from Form 6252. line 26 or 37 3 4 Short-term gain or (loss) from like-kind exchanges from Form 8824 4 5 Net short-term gain or (loss) from partnerships. corporations. and fiduciaries .. 5 .6 Short-term capital loss carryover from 1991 Schedule D. line 36 6 i5 ii: 7 Add lines 1a. 1b. 1d. and 2through 6. in columns and Net short-term capital gain or (loss). Combine columns (ii and of line Earth-5 Long?Term Capital Gains and Losses?Assets Held More Than One Year 9a Stocks. Bonds. Other Securities, and Real Estate. Include Form 1099-8 and 1099?8 Transactions. 2185 TEMP 50.561. 54.697. 4.136. 500 UNOCAL 08/16/9108/25/92 13.439. 12.572. 867. 800 WALHART 08/29/8704/09/92 -40.749. 13.932. 26.817. 9b Amounts'irom Schedule 0-1. line 90. Attach D-t Total of All Sales Price Amounts. Add column of lines 9a and 90 104.749. Other Transactions. Long?term gain from sale or exchange of your home from Form 2119. line 17 or 23 Long-term gain from installment sales from Form 6252. line 26 or 37 Long-term gain or (loss) from like?kind exchanges from Form 8824 Net long?term gain or (loss) from partnerships. corporations. and ?duciaries Capital gain distributions Gain from Form 4797. line 8 or 10 Long-term capital loss carryover from 1991 Schedule 0. line 43 Add lines 9a. Qb. 9d. and 10 through 16. in columns and Net long?term capital gain or (loss). Combine columns and of line 17 17 4.136.) 32.909. 1e- 28.773. H773 For Paperwork Reduction Act Notice, see Form 1040 instructions. CFZ 150 12:09:92 Schedule (Form 1040) 1992 Schedule (Form 1040) 1992 Attachment Sequence Page 2 Neg-letsl shown on Form 1040. Do not enter name and social security number it shown on page 1. Your social security number a MARY GAFFEY 147-22-2735 Summary of Parts I and II 19 Combine lines 8 and 18 and enter the net gain or (loss). If a gain, also enter the gain on Form 1040, line 13 Note: if both lines 18 and 19 are gains, see Part IV below. :0 it line 19 is a (loss), enter here and as a (loss) on Form 1040, line 13, the smaller ot: a The (loss) on line 19: or ($3,000) or, if married ?ling a separate return. ($1,500) 20 Note: When ?guring whether line 20a or 20b is smaller, treat both numbers as positive. Com :llete Part if the loss on line 19 is more than the loss on line 20 OR if Form 1040, line 37, is zero. Tax Computation Using Maximum Capital Gains Rate USE THIS PART TO FIGURE YOUFI TAX ONLY IF BOTH LINES 18 AND 19 ARE GAINS, AND: 18.939. You checked Form 1040, You checked Form 1040, ?ling status box: AND line 37, Is over: ?ling status box: AND line 37, Is over: -.$51,900 3 $43,250 2 or 5 586.500 4 $74,150 21 Enter the amount lrom Farm 1040, line 37 - 21 22 Enter the smaller of line 18 or line 19 2 23 Subtract line 22 from line 21 23 24 Enter: $21,450 it you checked ?ling status box 1: $35,800 it you checked ?ling status box 2 or 5; $17,900 if you checked ?ling status box 3; or $28,750 if you checked ?ling status box 4 24 25 Enter the greater of line 23 or line 24 25 26 Subtract line 25 irom line 21 26 27 Figure the tax on the amount on line 25. Use the Tax Table or Tax Rate Schedules. whichever applies 27 23 Multiply line 26 by 28% (.28) 28 29 Add lines 27 and 28. Enter here and on Form 1040. line 38, and check the box for Schedule 29 l?gEaljtg?ilt-g?igi Capital Loss Carryovers from 1992 to 1993 30 Enter the amount from Form 1040, line 35. it a loss, enclose the amount in parentheses 30 31 Enter the loss from line 20 as a positive amount 31 32 Combine lines 30 and 31. if zero or less, enter -0- 32 0 . 33 Enter the smaller of line 31 or line 32 33 Note: If both lines 8 and 20 are losses. go to line 34; otherwise, skip lines 34-38. 34 Emer the loss from line 8 as a positive amount 34 35 ?Enter the gain, it any. from line 18 35 35 Enter the amount from line 33 36 37 Add lines 35 and as 33 Short-term capital loss carryover to 1993. Subtract line 37 from line 34. If zero or less, enter -0- 38 0 . Note: If both lines 18 and 20 are losses, go to line 39; otherwise. skip lines 39?45. 39 Enter the loss lrom line 18 as a positive amount 40 Enter the gain, if any. from line 8 41 Emer the amount from line 33 41 42 . Enter the amount, it any, from line 34 42 43 Subtract line 42 from line 41. If zero or less, enter -0- 43 0 . 44 Add lines 40 and 43 44 45 Long-term capital loss carryover to 1993. Subtract line 44 from line 39. It zero or less. enter 45 Election Not to Use the lnstallment Method. Complete this part only it you elect out otthe installment method and report a note or other obligation at less than full face value. 46 Check here if you elect out of the installment method Ir El 4? Enter the face amount of the note or other obligation In- 48 Enter the percentage of valuation ot the note or other obligation ?i?artiil?l Reconciliation of Forms 1099-8 tor Bartering Transactions. Complete this part only it - . rot-n Form 1099-9 or substitute you received one or more Forms 1099-8 or substitute statements reporting bartering income. reported on form or 49 Form 1040. line 22 49 50 Schedule C, D, E, or (specify) - 50 51 Other form or schedule (identity). It nontaxable, indicate reason--attach additional sheets if necessary: - 51 52 Total. Add lines 49 through 51. This amount should be the same as the total bartering income on all "Forms 1099-8 and substitute statements received for bartering transactions 52 - - - . - CF2151 10:21:92 SCHEDULE (Form 1040) Department of the Treasury Internal Revenue Service supplemental Income and LOSS (From rental real estate, royalties, partnerships, estates, trusts, REMICS, etc.) bAttach to Form 1040 or Form 1041. DSee Instructions for Schedule (Form 1040). OMB No. 1545-003?: Attachment Sequence No.13 Nameistshovvn on return WILLIA Income or Less From Rental Real Estate and Royalties Note: Reportincorne and expenses from the rental at 8: MARY GAFFEY Your social security number 147-22-2735 personal property on Schedule or C-EZ. Report farm rental income or loss from Form 4835 on page 2. line 39. 1 Show the kind and location of each rental real estate property: 2 For each rental real estate property listed on Yes No A line 1. did you or your family use it for personal purposes for more than the greater of 14 days A or 10% of the total days rented at fair rental value during the tax year? 5 0 Properties Totals Income: A 0 (Add columns A. B. and C.) 3 Rents received .. 3 3 4 Royaities received .. 4 4 Expenses: 5 Advertising 5 6 Auto and travel 6 7 Cleaning and maintenance .. 7 8 Commissions .. 8 9 Insurance .. 9 10 Legal and other professional fees 10 11 Management tees .. 11 12 Mortgage interest paid to banks. etc 12 13 Other interest 13 14 Repairs 14 15 Supplies 15 16 Taxes 16 17 Utilities 17 18 Other (list) 18 19 Add lines 5through 18 19 20 Depreciation expense or depletion .. 20 21 Total expenses. Add lines 19 and 20 21 22 Income or (loss) from rental real estate or royalty prop. Subtract line 21 from line 3 (rents) or line 4 (royalties). It the result is a (loss), see instructions to ?nd out it you must ?le Form 6198 22 23 Deductible rental real estate loss. Caution: Your rental real estate loss on line 22 may be limited. See instructions to ?nd out it you must ?le Form 8582 .. 23 24 Income. Add positive amounts from line 22. Do not include any losses 25 Losses. Add royalty losses from line 22 and rental real estate losses from line 23. Enter the total losses here 26 Total rental real estate and royalty income or (loss). Combine lines 24 and 25. Enter the result here. It Parts ll. IV, and line 39 on page 2 do not apply to you, also enter this amount on Form 1040. line 18. Otherwise. include this amount in the total on line 40 on page 2 23 H773 For Paperwork Reduction Act Notice, see Form 1040 instructions. ceeuo 11:13:92 Schedule (Form 1040) 1992 Schedule (Form 10-40) 1992 Attachment Sequence No. 13 rage Hamster showrn on return. Do not enter name and social security number it shown on other side. Your social security number MARY GAFFEY 147-22?2736 Note: It you report amounts from farming or ?shing on Schedule E. you must enter your gross income from those activities on line 41 below. Income or Loss From Partnerships and Corporations It you report a loss trorn an at-risk activity. you MUST check either column or of line 27 to describe your investment in the activity. you check column (1). you must attach Form 6198. (b)EnterPtor (C) Check if Employer Investment At-Flisk? 2? Wm assassin.? ??rst iden?ca?onnumber A IN GAFFEY INC 8 43-1516763 WILLIAM GAFFEY INC 43-1531892 . . Passive Income and Loss Nonpassive Income and Loss (9) Passive loss allowed Passive income Non-passive loss (I) Seat??haggo?xpense Nonpassive income (attach Form 8582 it required) from Schedule K-1 from Schedule from Form 4552 item Schedule K(7.255.) 23 aTotaIs: . i 708 - bTotals (7.266.) .- 29 Add columns (t1) and of line 28a Add columns (9). and at line 28b Total partnership and corporation income or (loss). Combine lines 29 and 30. Enter the result here and include in the total on line 40 below 31 5 . 5 8 . Income or Loss From Estates and Trusts Employer 32 Name identi?cation number ?3 0 Passive Income and Loss Nonpassive Income and Loss Passive deduction or loss allowed Passive income Deduction or loss Other income from {attach Form 8582 if required) from Schedule from Schedule K-?l Schedule K-t A 33a Totals Totals 34 Add columns and of line 33a 34 35 Add columns (0) and 01? line 33b 35 36 Total estate and trust income or (loss). Combine lines 34 and 35. Enter the result here and include in the total on line 40 below 35 li??lit-ilvji Income or Loss From Real Estate MOrtgage Investment Conduits (P?EMle)?Residual Holder Name . Employer Excess inclusion from . (6) Income from 37 Identi?cation number Schedules 0. line 20 from Schedules line Schedules 0, line so 38 Combine columns and only. Enter the result here and include in the total on line 40 below .. 38 lr'gBart Summary 39 Net term rental income or (loss) from Form 4835. Also complete line 41 below 39 40 TOTAL income or (loss). Combine lines 26. 31. 35. 38. and 39. Enter the result here and on Form 1040, line 18 40 (5,558. 41 Reconciliation of Farming and Fishing Income: Enter yourgross farming and ?shing income reported in Parts II and ill. and on line 39 41 1 . 7. Passive/Publicly Traded Partnership Allocation Summary MARY GAFFEY 147-22-2735 Worksheet Name ofActivity Em GAFFEY INC 1 Ordinary Income: I Entered Allowed Passive Passive ordinary income Other passive loss carryover Section 1231 gain (loss) Passive Section 1231 less carryover .. Section 179 Passive Section 179 carryover .. Depletion subject to 65% limitation .. Passive 65% depletion carryover .. Other depletion Passive other depletion carryover Total Rental Real Estate: Active rental real estate Active rental loss-carryover Nonactive rental real estate Other passive loss carryover Section 1231 gain (loss) Passive Section 1231 loss carryover .. Section 179 Passive Section 179 carryover - Depletion subject to 65% limitation .. Passive 65% depletion carryover .. Other depletion Passive other depletion carryover Total Other Rental: Other rental Other passive loss carryover Section 1231 gain (loss) Passive Section 1231 loss carryover Section 179 Passive section 179 carryover Depletion subject to 65% limitation .. Passive 65% depletion carryover - .. Other depletion Passive other depletion carryover .. Total I - 0 1992 SCS.?Compute 08107792 -. 1 Passive/Publicly Traded Partnership Allocation Summary WILLIAM GAFFEY 147-22-2736 Worksheet Name of Activity Entry it GAFFEY INC 2 Ordinary income: Entered Allowed Passive Carryover Passive ordinary income Other passive loss carryover Section 1231 gain (loss) Passive Section 1231 less carryover .. Section 179 Passive Section 179 carryover .. Depletion subject to'65% limitation Passive 55% depletion carryover .. Other depletion Passive other depletion carryover .. Total Rental Real Estate: Active rental real estate Active rental loss carryover Nonactive rental real estate Other passive loss carryover Section 1231 gain (loss) Passive Section 1231 loss carryover .. Section 179 Passive Section 179 carryover Depletion subiect to 65% limitation - Passive 65% depletion carryover Other depletion Passive other depletion carryover Total Other Rental: Other rental Other passive. loss carryover Section 1231 gain (loss) Passive Section 1231 loss carryover .. Section 179 Passive Section 179 carryover Depletion subject to 65% limitation .. Passive 65% depletion carryover .. Other depletion Passive other :depletion carryover .. Total 1992 SCS.?Ccmpule CF2147 08307792 ?.6251 Department of the Treasury Internal Revenue Service Attach to Form 1040 or Form Alternative Minimum Tax - Individuals OMB NO. 1545-0227 1992 Attachment Seouence No. 32 Nametsr shown on Form 104i. WILLIAM MARY GAFFEY Your social security number 147-22-2736 Enter the amount from Form 1040. line 35. it less than zero. enter as a negative amount Net operating loss deduction. it any. from Form 1040. line 22. Enter as a positive ambunt .. 2 3 Overall itemized deductions limitation amount 3 4 Combine lines Adjustments: a Standard deduction. it any. from Form 1040. line 34 So it Medical and dental expenses. Enter the smaller of the amount from Schedule A (Form 1040). line 4. or 2 112% (.025) of Form 1040. line 32 51: Miscellaneous itemized deductions from Schedule A (Form 1040). line 24 56 Taxes from Schedule A (Form 1040). line eFletundottaxes 5e 11,803. I Certain home mortgage interest 51' 9 Investment interest expense 59 Depreciation of tangible property placed in service after 1936 511 Circulation and research 8: experimental expenditures paid or incurred after 1986 5i Mining exploration and development costs paid or incurred after 1986 "mm 5] It Lo ng?term contracts entered into after 2;28r86 5k I Pollution control facilities placed in service after 1985 .. 5 Installment sales of certain property 5m Adjusted gain or loss 5n 0 incentive stock options 50 Certain loss limitations so It Tax shelter tarm activities Sq Passive activities 5r 5 Bene?ciaries of estates and trusts 55 Combine lines 5a through Tax preterence items: a Appreciated property charitable deduction 6a Tax-exempt interest from private activity bonds issued after 8/7/86 66 Depletion 6c Accelerated depreciation of real property placed in service belore 1987 Accelerated depr of leased personal property placed in service betore 1987",? 6e 1 intangible drilling costs 61' 9 Add lines 6a through 61 7 Combine lines Energy preterence adjustment for certain taxpayers. Do not emer more than 40% of line 7 8 9 Subtract line 8 from line Alternative tax net operating loss deduction 10 11 Alternative minimum taxable income. Subtract line 10 trom line 9. It married ?ling separately. see instructions Enter: 540.000 ($20,000 it married ?ling separately: 330.000 it single or head of householdEnter: 8150.000 (575.000 if married ?ling separately. 5112.500 it single or head of householdSubtract line 13 from line 11. It zero or less. enter -0- here and on line 15 and go to line 16 14 0 . 15 Multiply line 14 by 25% (.25) 15 16 Exemption. Subtract line 15 from line 12. it zero or less. enter -0-. it completing this form tor a child under age 14. see instructions for amount to enter Subtract line 15 from line 11. if zero or less. enter here and on line 22 and skip lines 18 through Multiply line 17 by 24% (.24) 5 . 19 Alternative minimum tax foreign tax credit 19 20 Tentative minimum tax. Subtract line 19 from line 18 20 5 1 .- 21 Enter your-tax trom Form 1040. line 38. minus any foreign tax credit on Form 1040. line 43. If an amount trorn Form 4970 is entered on line 39 ot Form 1040. also include the amount from Form 4970 on this line 21 122 Alternative minimum tax. Subtract line 21 from line 20. It zero or less. enter -0-. Enter this amount on Form 1040. line 48. ll completing this term for a child under age 14. see instructions for am0unt to enter .. .. 22 5 1 . H773 For Paperwork Reduction Act Notice, see separate Instructions. CF2191 10:25:92 Form 6251 (1992) Installment Sale Income ours No.1545-0228 Foam . 1 9 Department 6! the Treasury Attach to your tax return. 9 2 Internal Revenue Service Use a separate form for each sale or other disposition of property on the Installment method. 79 Harriers: shown on return ldentitying number WILLIAM MARY GAFFEY 147-22-2736 1 Description 01 property 113; {at} gag. {?10311} 'ZaDate acquired (month. day. and year) 9 1: Date sold (month. day. and year8_9_ 3 Was the property sold to a related party after May 14. 1980? Yes No 4 ii the answer to question 3 is "Yes." was the property a marketable security? If "Yes." complete Part If complete Part ill for the year of sale and for 2 years after the year of sale._ Yes No Gross Profit and Contract Price Complete this part for the year of sale only. 5 Selling price including mortgages and other debts. Do not include interest whether stated or unstated. 5 6 Mortgages and other debts the buyer assumed or took the prop subject to. but not new mortgages the buyer got trorn a bank or other source 6 7 Subtract line 6 from line 5 7 6 Cost or other basis of property sold 8 a Depreciation allowed or allowable 9 10 Adjusted basis. Subtract line 9 from line a 1D 11 Commissions and other expenses oi sale 11 12 Income recapture from Form 4797 Part 12 13 Add lines 10. 11, and 12 13 14 Subtract line 13 from line 5. It zero or less. do not complete the rest of this form 14 15 lfthe property described on line 1 above was your main home. enter the total of lines 16 and 24 from Form 2119. Otherwise. enter -0- 15 16 Gross profit. Subtract line 15 from line 14 16 17 Subtract line 13 from line 6. it zero or less. enter -0- 17 0 . 16 Contract price. Add line 7 and line 17 - ?18 installment Sale income Complete this part for the year of sale and any year you receive a payment or have certain debts you must treat as a payment on installment obligations. 19 Gross pro?t percentage. Divide line 16 byline 13. For years after the year of sale. see instructions For year of sale only?Enter amount from line 17 above; otherwise enter -0- 2O 0 . :21 Payments received during year. Do not include interest whether Stated or unstated .. AddiinesZOand21 22 1,997. 23 Payments received in prior years. Do not include interest whether I I stated or unstated 23 24 installment Sale Income. Multiply line 22 by line Part of line 24 that is ordinary income under recapture rules 25 26 Subtract line 25 from line 24. Enter here and on Schedule or Form 4797 Related Party Installment Sale Income Do not complete if you received the ?nal payment this tax year. 27 Name. address. and taxpayer identifying number of related party a 28 Did the related party-.- during Er'drEsz'B Erinthe answer to question 26 is "Yes." compl lines 30 thru 37 below unless one of following is met. Check only the box that applies. a The second disposition was more than 2 years after the ?rst disposition (other than dispositions of marketable secur'm'es). it this box is checked. enter the date of disposition (month. day. year) 5 The ?rst disposition was a sale or exchange oi stock to the issuing corporation. - The second disposition was an involuntary conversion where the threat of conversion occurred after the ?rst disposition. El The second disposition occurred after the death of the original seller or buyer. 9 it can be established to the satisfaction oi the Internal Revenue Service that tax avoidance was not a principal purpose tor either of the dispositions. if this box is checked. attach an explanation. 30 Selling price of property sold by related party 31 Enter contract price from line 18 for year of ?rst sale 32 Enter the smaller oi line 30 or line 31 33 Total payments received by the end of your 1992 tax year. Add lines 22 and 23 34 Subtract line 33 from line 32. ii zero or less. enter 35 36 37 Multiply line 34 by the gross pro?t percentage on line 19 for year of ?rst sale Part of line 35 that is ordinary income under recapture rules Subtract line 36 from line 35. Enter here and on Schedule or Form 4797 H773 For Paperwork Reduction Act Notice. see instructions. (252158 11:13:92 Form 5252 (1992) ?dg?g?h??g Statement 147-22-2736 1992 Supporting Schedule WILLIAM MARY GAFFEY FORM 1099 ATTACHED FROM CENTERS FOR DISEASE CONTROL IN THE AMOUNT OF 924 WAS BILLED, GAFFEY INC FED ID NO 43-1531892 RECEIVED AND REPORTED BY WILLIAM 1992 SCS?Compute CF2126 03:07:92 . Declaration of Estimated Tax for 1993 Missouri Form WILLIAM S: MARY GAFFEY s. 147-22-2736 SummaryCurrent Year Adjustment Next Year "i (a)Payer 1.512. 1,512. Spouse 886. 886. (0) Other adjustments 2 Credits (8) Payer Spouse 3 Other taxes Payer Spouse 4 Tax withheld Payer Spouse 5 Gross payment amount 2 3 9 . 6 Summary Period 2nd Period 3rd Period 4th Period Gross payment amount 60Overpayment applied 6 0 . . Net payment amount Payment record (3) Amount paid 79"} Check number 3? [1 (0) Date paid [MISSOURI DEPARTMENT OF REVENUE DI-N ESTIMATED TAX DECLARATION FORM FOR INDIVIDUALS ?10404055 . A. ESTIMATE TAX YEAH ENDING TO BE USED MAKING PL EASE MONTHNEAH AMOUNT CALENDAHYEAR DUE FISCAL YEAR DUE 12/93 5 2 3 9800 60200 1 9 9 3 YOUR NAME ILAST. FIFIST. INITIAL: SOCIAL SECURITY NUMBER 1. Amount 9, w: 5 0 1 GAFFEY WILLIAH 147?22?27 3 6 2 Amount 0! unused overpayment credit NAME ILAST. FIRST. INITIAL: SOCIAL SECURITY NUMBER I, any. applied u, this in?ame? 5 0 1 0 0 GAFFEY MARY 558?46-8383 cane OF NAME 3' .. 0 0 ADDRESS NUMBER AND STREET: 151. GTE 00? USE ONLY Ica'enda' Return this term check or money order payable to: CITY. STATE. ZIP CODE duo Missouri Department 0! Revenue. P.?993? Jefierson City. MO 65105-0555 MID 360-1853 I 10-92! CF3503 12:30:92 MISSOURI DEPARTMENT OF REVENUE 1 "m INDIVIDUAL INCOME TAX FORM 0?1040 . 219? I I AMENDED RETURN El . I I I YOUFI SOCIAL SECURITY NO. GAFFEY WILLIAM 147?22-2736 SOCIAL SECURITY NO. GAFFEY MARY 558-443-8383 COUNTY OF RESIDENCE SCHOOL DIST. NO. ST I 11269 PINESIDE DR - ST MO 63146 . I. . You may contribute to any one' or both at the Trust Funds below. Place the total amount FILING STATUS AND EXEMPTION AMOUNT contributed on Lines 45a and 45b. Please see the instructions tor Line 45a and 45b tora complete description of each Trust Fund. If married and filing a combined El 1. Single- $1200 1 Missouri return. Check this box .. 2. :rorzfumgl El El Enter $2400 on Line 22 below. and Children's Trust Fund Trust Fund proceed to Line 11_ Mpg- $1200 a 33. MFS Ispouse 5 Attach a copy of Pages I and 2 or ADDITIONAL INFORMATION If not ?ling a combined return. and you our. Federal Form 1040 or 1040A (Check applicable boxes) report only one person?s income or loss on El 4_ Head or HH- 2 if you: this return. Check the appropriate box in the 52000 itemized deductions on your Federal 7- 65 or over - yourself ?One Income? column and enter that 5; on! with dep rseg:rendil?ilas:lattachacopy of Federal 8- 65 or over spouse exemption amount on Line 22 below. use child- 52000 5 0 claim a pension error-notion: El 9. Blind - yourself only Column throughout the remainder a. Claim 33 . deg have lossIesI of $1000 or more on Line - an In a 1ST hammer 10. BlInd Spouse of the return. :edem I have modifications on Form MCI-A. lair return - 50.0C a IFIGUHENGUR .. .1555 ONEINCOME I 11. Federal adjusted gross income 12. Total additions (from Form MO-A. Part 1. Line 3) 12H 5 8 8 1'0 012w 5 I 8 8 2'00 121' 1 '7 6 3'0 13. Total income - add Lines 410C 14. Total subtractions (from Form MO-A. Part 1. Line 7) 14H '7 1 0 1'0 Draw 3?0 15. Missouri adjusted gross income?Line 13 less Line List ?rst names: 24. Total deductions add Lines 17 through 23 24 9 51 Lilli 25. Total taxable income - subtract Line 24 trom Line 15T 25 4 7 4- .7 0'0! I 16. Income percentages - divide ColItsw] 3 9 15T 100 17. Government pension exemption (from Part 3. Line 5T). Attach 1099-Ft 8r Federal Form 1040 or 1040A 17 :0t A 18. EnterpriSe zone income modi?cation I- 13 DC I 19. Missouri STANDARD DEDUCTION OR ITEMIZED DEDUCTIDNS 19 6 .r 7 I 20. Federal income tax deduction (from Federal 1040EZ1 Line 7: 1040A, Line 25 less Line 28c: I or Federal Form 1040, Line 45 less Line 56) 20 21. Other Federal tax deductions. Attach pages 1 and 2 of Federal Return 21 5 110! 22. Exemption amount checked on Lines 1 through 0:0! 23. Number of dependents (DO NOT YOURSELF OR SPOUSE) 2 from Federal Form 1040. Line 60 OR Federal Form 1040A. Line 6c .. D- $400.26. Multiply Line 25 by percentages (23) on line 16. Enter - hereandonLinezi' . 25H 28,957.0025w MO sec-InserII-szi This publication is available upon request in alternative accessible tormat(s). TDD 1-800-735-2966 CF3517 12:24:92 Itsez FORM MCI-1040 _1 PAGE 2 H-HussANo w-wiFE T-TOTAL OR ONE INCOME 27. Taxable income amount from line 26H andror 26W Line 27 (see tax table. Form MO-A. Page 231' 2 3 9 8'0 0 29. Resident credit rattach Form and other state?s return: 29H i0 029w i0 0 29T i0 0 OR 30. Nonresident percentage (attach Form and copy of Federal return) any; sow ?it. aoT 31. Balance (Resident - subtract Line 29 from Line 28 OR I I I Nonresident?multiply Line 28 by percentage on Line 3032. Other taxes (check box attach Federal Form indicatedLump Sum Distribution (Form 4972) I I I Recepture of Low Income Housing Cr (Form 861133. TOTAL TAX - add Lines 34. Miscellaneous tax credits (from Form Line 14). Form MO-TC must be attached 34 _150 0 35. MISSOURI tax withheld as shown on your W-2 or 1099-8 forrn(s). - i W-2 and 1099-R torms(s) must be ATTACHED I 35 {0 36- 1992 Missouri estimated tax payments (include overpayment from 1991 credited to 199237. Senior Citizens tax credit (attach Form MO-SC) 37 joo 38- Amount paid with Missouri Form Application of Extension of Time to File 38 lo 0 as. AMENDED RETURN ONLY: Amount paid on original return 39 in 40. Add Lines 34 through 41- AMENDED RETURN ONLY: Refund as shown on original return 41 i0 0 n= AN AMENDED RETURN, INDICATE AMENDING. A. Federal Audit Enter date of ms report B. Net Operating Loss Carryback Enter year of loss 0. Investment Tax Credit Carryback .. .. Enter year or credit 1? D. Correction other than A. B. or Enter date of Federal amended return if ?led 42 Total Payments and Credits - subtract Line 41 irom Line 1'5 TEP. .. - 43. It Line 42 is larger than Line 33T. enter the difference (amount of OVERPAYMENT) here 43 6 0 2'0 0 44. Amount of Line 43 to be applied to your 1993 tax 44 6 0 2:0 0 45. Amount of Line 43 to be contributed to Trust Funds Children's Trust Fund 1 Veterans Trust fund r- 45a. 5 r0 0 45b. 3 r0 0 46. Overpayment to be refunded to you. Subtract Lines 44. 45a and 45!: from Line 43 and enter here REFUND Mail all materials to DEPARTMENT OF REVENUE, P.0. BOX 500. JEFFERSON CITYI MISSOURI 65106-9500 46 [00 47. If line 331' is larger than Line 42, emer the ditterence (amount of UNDERPAYMENT) here 47 4'0 0 48. Underpayment of estimated tax penalty (attach Form Enter penalty amount here 48 I0 0 49. Total amount due. Add Lines 47 and 48 and enter here AMOUNT DUE I Write your social security number(s) on check or money order and make payable to Missouri Director of Revenue. Mail all materials to DEPARTMENT OF REVENUE. P.0. BOX 329. JEFFERSON CITY. MISSOURI 65107-0329 49 i0 0 Under penalties of perjury. I declare that I have examined this return. including accompanying schedules and statements, and to the best of my knowledge and beliel it is true. correct and complete. Declaration ol preparer rather than texpayen is based on all information of which he has any knowledge. As provided in Chapter 143. a penalty ol' up to 5500 shall be imposed on any individual who flies a frivolous return. leuthorize the Director of Revenue or his I do NOT authorize the Director of Revenue or his dele to to discuss delegate to discuss my return and TELEPHONE 98 aIInchmenIs return and attachments with the preparer or any member of his.?her member of his.?hertirm. YOUR SIGNATURE DATE SIGNATURE FEIN SSN Us 494263011 .De SIGNATURE DAYTIME TELEPHONE DATE must sight LAWRENCE - RASKIN DU 225 s. MERAMEC AVE.. SUITE 51 Do ST. LOUISM0960-1094r11-92i CF351B 01:07:33 MISSOURI DEPARTMENT OF REVENUE INCOME TAX ADJUSTMENTS DLN 1992 FORM INITIAL your: socIAL's'?'cun'I?'NOL' GAFFEY WILLIAM 147-22?2736 LAST NAME FIRST NAME INITIAL SPOUSES SOCIAL SECURITY No. 558-46-8383 GAFFEY - TOTAL I ADDITIONS on ONE INCOME Interest on state and local obligations other than Missouri I I I source (reduced by related exps it exps were over $5002:Partnership: El Fiduciary: Corporation; Other (descriptionTOTAL ADDITIONS - add Lines 1 and 2 (enter here and on . 1 Line 12. Form MO-1040882I00 3T 11 I 76300 SUBTFIACTIONS 4. Interest from exempt Federal Obligations included in Fed I I I adjusted gross income (reduced by related expenses if expenses were over $500). Attach a detailed list or Federal Form 10995 4H 1 I 2 0 0.Any state income tax refund included in Federal I I I adjusted gross income 3100 I I I 6. El Partnership; El Fiduciary: Corporation; 1 Railroad Retirement Bene?ts 1] Other Ice-sol .Attach supporting documentation. 7. TOTAL SUBTFIAOTIONS add Lines Total Federal itemized deductions iron-I Federal Form 1040. Line 1992 IF.I.C.A.I - yourself - Social Security 5 IMain-nurn 53.44 ti Medicare 8 Index. 2 :0 0 3. - spouse Social Security 5 tMartimum $3.441: Medicare 5 (Max. $1.888! 3 to 0 4. 1992 Railroad Retirement Tax - yoursell Ilnclude Tier I. Medicare and Tier 4 l0 0 5. 1992 Railroad RetirementTex-spousellnciude Tierl. Medicare and Tier 5 :00 a. 1992 Sell-Employment Tax - yourself [Federal Form 1040.1.Ine 47: Maximum 510.658 5 r0 0 7. 1992 Sell-Employment Tail - spouse IFederal Form 1040. Line Maximum 510.853 .- 7 0 a, Cultural Contributions IOO NOT INCLUDE CASH CONTRIBUTIONS I 8 '0 0 9. TOTAL?addLines 1through8 9 53 I 759:00 10_ State and local Income taxes deducted on Federal Form 1040. Schedule A. Line 5 4 8 8 1'0 0- 11, Less: Kansas City and St. Louis Earnings Taxes Included in Line 10 11 0 .. . 12_ Net Subtraction-subtractLine 11 from Line 10 12 4-8 I 1 13, MISSOURI ITEMIZED DE DUCTIONS - subtract Line 12 from Line Qrenler here and on Line 19, Form "um-NOTE: IF LINE 13 IS LESS THAN YOUR FEDERAL STANDARD DEDUCTION, SEE INSTRUCTIONS. MO CF3515 01307393 This publication is available upon request in alternative accessible formatIs). TDD 1400?7135-2966 1992 Form .MO-A PAGE 2 FOR GOVERNMENT PENSIONS ONLY Enter amount from Line 15T. Missouri Form IMO-1040 3. Subtract Line 2T from Line 1T. This is your Modi?ed Missouri Adjusted Gross Income to be used for comparison only with applicable income limitations on this worksheet 2. Enter amount of taxable social security from Federal Form 1040A. Line 13b. or from Federal Form 1040. Line 21b.. 4. Check the appropriate ?ling status and enter on Line 4T the amount indicated: A. Single. Head of Household. Qualifying widow(er) - 525.000 B. Married Filing Combined - 532.000 0. Married Filing Separate - $16,000 - TOTAL OR ONE INCOME 1T 2T 3T It Line ST is greater than or equal to Line 4T, you are not eligible for a pension exemption; emer 0 on Line 17. two-1040. It Line 4T is greater than Line 3T. proceed to Line 5. HUSBAND w_ WIFE 5. Enter total amount of taxable government pension received in 1992 from Line 11b of Fed Form 1040A or line 17b of Fed 1 I Form 1040 (Private pensions are not eligible 1ior this expt) 5H 5W .00 6. If you are ?ling a combined return. enter on Line 6H the lesser of $6.000 or the amount of Line 5H. Enter on Line 6W the lesser of $6.000 or Line 5W. Enter the tot amount of lines 6H and SW on Line 61'. It not ?ling a combined return. enter Enter on Line 17 of Form M04040 the amount of Line 6T. Attach a copy oi Pages 1 and 2 cl your federal return and the lessor oi $6.000 or the amount of Line 5T. I I I your 1099-Fi 6H 1 SW 6T I00 FINAL CHECKLIST BEFORE MAILING YOUR RETURN .or print the correct information in the space provided on your retrurn. 2. In the space provided. enter the number of the school district and the name of the county in which you reside. 3. Check all computations on your return. YOUR CHECK AND WRITE YOUR SOCIAL SECURITY NUMBER ON THE CHECK. 8. Mail your return to the proper address listed on your return. 1. Peel the label off your tax booklet or postcard and place it on your return. but only if all information is correct. lithe label is not correct. type 4- __Attach'state copies of Forms W-2(s) and 1099?Fi(s) from all employers and administrators who withheld Missouri tax. Verity that the amount entered on Line 35 of the Form M04040 and Line 19 of Form MIC-1040A equals the total shown on and 1099-Fi Forrn(s). 5. It you are claiming a Senior Citizen Tax Credit. attach completed Form MO-SC with copies oi tax receipts or Form 6. It you itemized deductions on your Federal return. you must attach a copy of Pages 1 and 2 of your Federal Form 1040 and Federal Schedule A. Also attach a copy of your Federal return (Pages 1 and 2) it Form MID-1040 Line 151? includes lossIesJ of $1.000 or morefyou claimed a pension exemption, a Low Income Housing Credit. a Low Income Housing Credit Recapture. Other Federal Taxes or ?led a Form MO-NFII. 7- Attach a check or money order in the correct place for the balance due on Line 49 of Form IMO-1040 and Line 23 of Form MO-1040A. SIGN MO 860-1881111-921 F35 ?16 01 {07:93 name. street address. city. state. and ZIP code MUNSANTO COMPANY 800 N. ST LINDBERGH BLVD MISSOURI 63166 Copy 0 For Recipient?s Records 1 Gross distribution 2a Taxable amount 15569.52 3 15569.52: 2b Taxable amount Total not determined distribution Km; Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. one No. istsons Federal identification number 43-0420020 RECIPIENTS identification number 147- Form 1 11992 22-2736 3 Amount in Box 2a eligible 'or capital gain election 4 Federal income tax withheld 5 837.31 5 Employee contributions or insurance premiums 6 Net unrealized appreciation in employer's securities 7 Distribution code 7 IRAISEP Other RECIPIENTS name and address HILLIAH GAFFEY 11269 PINESIDE DR LOUIS, MO 63146 'fo This information 10 State income tax withheld 1t Statei Payer's state number 12 Local income tax withheld 13 Name otlocaiity is being furnished 9 Your percentage oi total distribution to the Inter?? Revenue Sew" 3 M0 Department ol the Treasury - internal Revenue Service {Ir i William R. Gaffey 11269 Pineside Drive St. Louis, MO 63146 Invoice for expenses and professional services to the firm of Crowe and Dunlevey, Oklahoma City,_January 3, 1990 Expenses Airplane ticket (attached) 124.00 Hotel room (attached) 75.12 Taxi (attached) 13.00 Parking (attached) 11.00 Total 223.12 Services Jan. 3 9:00 a.m. - 5:00 p.m. 800.00 Grand total $1,023.12 William R. Gaffey /1 4b 3? 32 . EXHIBIT 0 William R. Gaffey .gar' 11269 Pineside Drive St. Louis, MO 63146 January 22, 1990 Invoice for expenses and professional services to the firm of Crowe and Dunlevy, Oklahoma City, January 7-12, 1990. Eernses Airplane ticket 240.00 Hotel 532.90 Meals 58.78 Total 831.68 Services January 8 8 hours 800.00 January 9 6 hours 600.00 January 10 6.5 hours 650.00 January 11 6 hours 600.00 January 12 7.5 hours 750.00 woo Grand total $4,231.68 William R. Gaffey ?/Qj 17/ ?mid?r MM. 5733 dza?zd' William R. Gaffey, 11269 Pineside Drive St. Louis, MO 63146 January 25, 1990 Invoice for expenses and professional services to the firm of Crowe and Dunlevy, Oklahoma City, January 15-19, 1990. Expenses Airplane ticket 240.00 Hotel Total 666.32 Seryices January 16 - 8 hours 800.00 January 17 8 hours 800.00 January 18 - 8 hours 800.00 January 19 - 8 hours 800.00 Total 3,200.00 Grand Total $3,866.32 William R. Gaffey ram Way/W william R. Gaffey, 11269 Pineside Drive St. Louis, MO 63146 January 25, 1990 Invoice for expenses and professional services to the firm of Crowe and Dunlevy, Oklahoma City, January 21?24, 1990. Expenses Airplane ticket 173.00 Hotel 319.74 Taxis 21.00 Total 513.74 Services January 21 3 hours 300.00 January 22 - 8 hours 800.00 January 23 8 hours 800.00 January 24 - 5.5 hours 550.00 Total 2,450.00 Grand total 2,963.74 William R. Gaffey ?ux 17 WWXL 4% 3/ ~28 x; y; draw 1/ lr// a \m?j William R. Gaffey, 11269 Pineside Drive St. Louis, MO. 63146 February 5, 1990 Invoice for professional services in reviewing the draft paper, "An empirical evaluation of the properties the standardized proportional mortality ratio" by Holford, Barbela and Krol. $3,000 William R. Gaffey Soc. See. No. 147?22-2736 MM ?WW/i?d; #59992? W. R. Gaffey, 11269 Pineside Dr. St. Louis, MO. 63146 June 1, 1990 Invoice for professional services to Monsanto at St. Louis consisting of consultation on the de- tails of Monsanto?s past studies of the Nitro plant. Services Mary 30, 1990 1/2 hour $50.00 William R. Gaffey SSN 147?22-2736 0&4 1/12. 55161-947? June 19, 1990 Invoice for expenses at the Symposium on Managing the Conduct and Quality of Epidemiologic Studies, June 10, 11, 12, 1990, and the 23rd Annual Meeting, Society for Epidemiologic Research, June 12?15, 1990. Date Item Amount Total 6/9/90 Airline Tickets 32?.61 Meals and tips 17.88 345.49 6/10 Meals and tips 2.65 2.65 6/11 Meals and tips '27.76 27.76 6/12 Meals and tips 21.64 Lodging 81.94 103.58 6/13 Meals and tips 43.44 Lodging 81.94 125.38 6/14 Meals and tips 42.95 Lodging 81.94 124.89 6/15 Meals and tips 5.25 5.25 Miscellaneous: Registration for SER 95.00 GRAND TOTAL 830.00 Beam/43% $7 William R. Gaffey SSN WILLIAM R. GAFFEY INC. EPIDEMIOLOGIC CONSULTATION 11269 Pineside Drive St. Louis, Missouri 63146 William R. Gafer (314)-432-7726 - President June 22, 1990 Gregory L. Monge Van Antwerp, Monge, Jones and Edwards 1416 Winchester Avenue P.0. Box 1111 Ashland, KY 41105 Invoice, for receiving and evaluating a series of papers on the health effects of asbestos exposure. Professional time 5 hours at $125 per hour $525 William R. Gaffey, h. . SSN 147?22-2736 Wf ?aym jibe 2 7L cb?l??r 151777 PLEASE DETACH CHECK BEFORE DEP OSIYING DATE DESCRIPTION AMOUNT 7/27/90 FEES 8. EXP. FUR EXPERT EPIDEMIDLUGIST 0?7?52y 3,379.64 STITES HARRISON Louisville, Kentucky Invoice for services and expenses, July 6 to July 23, 1990, in connection with asbestos litigation. Professional time (at $125 per hour) Reviewing transcript of Elmore and Jones cases, July 3, 4, 5 4 hours Reviewing and organizing asbestos literature search, July 6,8, 9, I 12, 13 8 hours Writing reports, July?14, 3 hours Meeting with attorneys, July 16, 3?1/2 hours Total professional time Expenses Literature search (see attached bill) Airplane fare, July 16 Lunch, July 16 Total expenses- GRAND TOTAL WM/v?u?vi 500.00 1,000.00 375.00 600.00 462.59 4.55 $2,312.50 1,067.14 $3,379.64 1; MM oymxm/ 7/2774? . "Fair-?for .. . .- ?at-5r u. i .K. - gun; van-p -: ?Riga. . . n1- may: r. - VENDOR NUMBER 150.bo 0122735 800 N. Lindbergh mvu. St. Louis, MO. 6316? Invoice for review NIOSH draft report on mortality of workers exposed to TCDD $150.00 #6 57/7/7? \0 August 13, 1990 EIN: 43-1531892 Mr. Thomas Hundley Stites and Harbison 600 West Main St. Louis, KY 40202 Invoice for services and expenses august 1 to August 1990, in connection with Kentucky Asbestos litigation. Professional time (at $125 per hour) Meeting with attorneys and discovery deposition, august 6, 6.5 hours 1,062.50 Defendant deposition, August 7, 3.5 hours ??ls?Q Total professional time $1,500.00 Expenses Ned., August 1 acquiring and sending on a copy of Enterline paper 50.00 Sunday, August 4 Plane fare 514.00 Lodging 82.67 Taxi 13.00 Meals 15.36 Tips 4.00 029.03 Monday, August 6 Lodging 82.67 Meals 24.40 Tips 3.60 110.67 Tuesday, august 7 . Meals 6.50 1 Taxi 13.00 Tips 3.00 22.50 Pb: em 0351 SOUTH CHARLESTON. W.V..25303 mm w- 14 0511-09008 999999 081690 081690 650-00 Us?? a? ?7/20/94? LL: M24 .. 29335390995 .- 000229369 6 09/20/90 00418499 VENDOR ACCT. NO. DATE OF CHECK CHECK NUMBER I CHECK AMOUNT S. L. Selenskas, Senior Epidemiologist Union Carbide Corporation 39 Old Ridgebury Road .Danbury, CT 06817-0001 Invoice for professional services Reviewing NIOSH Protocol, 5 hours $625.00 Typing 25.00 TOTAL $650.00 mum's! Vii-7mm (guy/110 1/3729 [Eatd 7/20 70 f? .. my] EIN: 43-1531892 September 13, 1990 Mr. Thomas Bistline Monsanto Company 800 N. Lindbergh Blvd. St. Louis, MO. 63167 Invoice for professional services Review two NIOSH PCB studies, 2 hours $200.00 Attend meeting to discuss studies, 4 hours, on September 12, 1990 400.00 Total $700.00 ?ow/t ??wwzg WM, 32- 7/3345 awe/{521 ?yf/f/z EIN: 43-1531892 October 21, 1990 Mr. John Murray Formaldehyde Institute 1330 Connecticut_Ave. NW Washington, D.C. 20036 Invoice for Professional Services Review EPA Formaldehyde Risk Assessment Update, 4 hours $500.00 Typing, fast mailing 50.00 $550.00 00-21?? vi EIN: 43-1531892 October 21, 1990 Mr. Thomas Bistline Monsanto Co. 800 N. Lindbergh Blvd. St. Louis, MO. 63167 Invoice for professional services Review NIOSH interim report on PCB Mortality, 2 hours $200.00 Mm INVOICE FOR PROFESSIONAL SERVICES William R. Gaffey, lat/C, Name: Address: l/d? lit? I7. Lao/5,,Ma 3 53?? $63 #570772, Requisition No.: Purchase Order No. 9/7 air Professional Services Brief Description: WG??zz;w Amount: Bax/My Signature/7 Date Please indicate the address where you would like your check sent . '4 4' EIN: 43-1531892 -1 I Monsanto Co. October 25, 1991 Attn: Dr. James J. Collins 800 N. Lindbergh Blvd. Invoice No. 17 St. Louis, MO. 63167 Professional services reviewing update of Nitro dioxin study (October 23) and reviewing it with Dr. Collins (October 25}. Three hours at $100 per hour $300.00 Please make check payable to William R. Gaffey Inc. Thank you. far/7W4 197/ .sz Wu? m. 0972}? -. MW EIN: 43-1531892 July 8, 1991 Invoice No. 16 Monsanto Co. Attn: Dr. James J. Collins 800 N. Lindbergh Blvd. St. Louis, MO. 63167 Trip to Buffalo to attend annual meeting of Society for Epidemiologic Research, Sunday June 9 to Saturday June 15, 1991. Expenses Plane fare ($436 paid by Monsanto} Taxi and limousine in Buffalo 16.00 Taxi in St. Louis 25.00 Meals 121.50 Hote1* 535.62 L.D. phone calls 4.50 Registration ($95 prepaid by Monsanto) Tour (851 prepaid by Monsanto) Banquet ($30 prepaid by Monsanto) Total actually spent $702.62 Advance payment by Monsanto Plane fare for MN. Gaffey 436.00 Tour for M.V. Gaffey 51.00 Banquet for M.V. Gaffey 30.00 Total advanced by Monsanto $517.00 Expenses claimed $185.62 *Calculated at single room rate of $79.00 plus 13% room tax. 22% 5% (jib/5' EIN: 43?1531892 July 8, 1991 Invoice No. 15 Monsanto Co. Attn: Dr. James J. Collins 800 N. Lindbergh Blvd. St. Louis, MO. 63167 Professional Services at Biohazards Committee Meeting, June 27, 1991 Three hours (9:00 am - 12:00 pm) at $100 per hour I $300.00 WM Um? Mira/d 772/244; ?1 9 1 um?; g: rum/u 1 ADVICE 2259519 9/0, 1 .l CHECK no. 2269519 A AGENCY 580 580019912 ORDER NO. N0. INV. DATE AMOUNT DEPARTMENT OF HEALTH ANT FUND 04-25-91 400.00 vsnnon 6415741 1 DATE 05-17-91 TOTAL AMOUNT 400.00 Missouri Deparlnlellt u: P. O. Box 570 Jefferson City, I MO. 65102 Dear Mr. Roberts: As a member of the committee that reviewed the Missouri Department of Health Chlordane Exposure Serum Study held in St. Louis, Missouri, I request the honorarium compensation of $200 per day for April 24 and 25, 1991. Sincerely, #2302.? A1. I Name: William R. ?Ga?lfyr . in. i . 7 ?Ct; . Address: 11269 Pineside Drive Aim-H!" 5/ City: St. Louis craft 4.0 State: Missouri [if/74'" Zip Code: 63146 6 "5 147-22-2736 :g'ri??kd?tiw A. I. v? t. [Ll/1..- . . ?ah?1 mar EIN: 43-1531892 Invoice No. 12 April 19, 1991 S. L. Selenskas, Senior Epidemiologist Union Carbide Corporation 39 Old Ridgebury Rd. Danbury, CT 06817-0001 For professional services Preparing ?olicy statement on study reviews and protection of subjects (9-1/2 hours) 1,187.50 Typing 100.00 Total $1,287.50. No IANCE ADVICE M547369 03! 12/ 91 1 1 -00 250.00 Afz'norxzamz?y 1., a Wum?f. 1? i: mun?.- TOTAL 1..- -00 - 250.00 5410111195 250.00 . . DETA Medical, I no. no BOX Invoice No. 11 March 12, 1991 Mr. Mark Robbins Mallinckrodt Medical, Inc. 675 McDonnell Blvd. P.O. Box 5840 St. Louis, MO. 63134 For Professional Services, Feb. 13, 1991 Meeting on Mallinckrodt studies 2 hours at $125.00 per hour . $250.00 HMAJNM Jog/M3 145133747 Mod 972%, INVOICE FOR PROFESSIONAL SERVICES William R. Gaffey, Inc. Nana: Epidemiologic Consultant Address: 11269 Pineside Drive St. Louis, MO 63146 147-22-2736 SSH: Requisition No.: Purchase Order No.: Professional Services Brief Description: $205.00 Amount: 4".Vitti?cma? . 7/ ?aw r? 23? Signature Date Amwgs?a? 37?3025?03 Way/77 March 12, 1991 Research Triangle Institute P.O. Box 12194 Research Triangle Park, N.C. 27709 ATTENTION: Mr. Donald R. Johnston Consulting Services, February 21 and March 9, 1991 2 days $200.00 per day $400.00 ypenses Meals $12.95 Taxi 21.50 Tips 3.00 Total Expenses 37.45 AMOUNT OF INVOICES $437.45 WORK PRODUCT: Attend review meeting Feb. 21??review draft report March 9. (For Dr. Je?nn Burg) William R. Gaffey EIN: 45?1531892 Approval of RTI Staff Member RTI Charge No. approval of ORC Ht 4 M7: zew 3/2r/?17/ HIE-12W PLEASE DETACH BEFORE NEGOTIATING -..- .- . a gnu-cu" as. to: .. - ?91103-08-91? 003 0040394 2?434-30. i I i I I 2,434.30 I 2,484.30 LD 3 nuns-act anew-45L: - 05:02.71 oviasr'puh~? HE LE GNED a 0" 9 mm Hus-nu vac-Lu.? 0, $031. A. W. Maupin, Esq. 1100. E. Bridger Ave. P.O. Drawer 2070 Las Vegas, Nevada 89125-2070 - Invoice for services and expenses in connection with the Industrial Insurance Claim of Robert A. Frost, Feb. 24-27. Professional Services (at $125 per hour) Feb. 24 2 hours 250.00 Feb. 25 -9 hours - 1125.00 Feb. 26 4.5 hours 562.50 Feb. 27 3.5 hours - - 437.50 Total services $2,375.00 Expenses Feb. 24 Meals 15.00 Feb. 25 Meals 19.00 Feb. 26 Meals 47.50 Feb. 27 Meals 19.60 Feb. 28 Meals 8.20 Total expenses 109.20 Grand Total $2,484.20 Wit/paw [62/74/66 MCMW duh MM. lama Maw l0 O?n LTH "urn-s 5'3? ?no Lyman-3?wouw - ?new? a s. A5: - Ft." . .9. - M?f? 43-1531892 :153MPANY INVOICED I MONSANTO COMPANY UNLESS OWEHWISE INDICATED ?Sac-co ?who. 0533-91 31-987770 James J. Collins, Monsanto Company 800 N. Lindbergh Blvd. St. Louis, MO. 63167 For Professional Services . Consultation, March 1, 1991 2.5 hours $250.00 1 - Ma?a 14?, PLEASE DETACH CHECK BEFORE DEPOSITING I 3 FT AMOUNI I DESC ION DA Ii /5 f/ iarn 3/5 5/7/ STITES a HARRISON Louisville, Kentuckv February 22, 1991 Ms. Judith A. Villines Stites and Harbison 600 W. Main St. Louisville, KY 40202 . Jam For professional services Preparation for trial at Louisville on Feb. 22, 1991; 2 hours at $125 per hour $250.00 Mum j? 1W3 44/3 Aiw?w? Czar/z, /v?v Ivy/(93 i932? f/ EIN: 43-1531892 Invoice No. 6 February 22, 1991 Ms. Judith A. Villines Stites and Harbison 600 W. Main St. Louisville, KY 40202 For professional services Preparation for trial at Paducah on Feb. 7, 1991; 2 hours at $125 per hour $250.00 MW 3 my may Wm EIN: 43-1531892 December 20, 1990 Dr. James J. Collins Monsanto Co. 800 N. Lindbergh Blvd. St. Louis, MO 63167 Invoice for professional services Discuss Greenpeace review of dioxin studies, 1 hour 77/? $100.00 75,2}57 RE Reynolds 5 Engineering Co..lnc. FLE Ame? BEFORE NEGOT.AT.9552.zw. DEDUCTIONS . - u. ILACCOUN ..- cone-i . AMOUN $3,634.52 $3,634.52 .9 KMOUhg?gf?? CEIPACK..5LIP IPURCHASEQRDER 01:25-91 Billing 5000 December 20, 1990 4. ovEnSmPusn?r MATFNH-L II 9. pg?: 1. CASH 2, ungumomzeo .5. 07 UEDUCTIONS. 3. l~anASt 6. DEFECTIVE, invoice Ior serv1ces and expenses in connection with the Indus- trial Insurance Claim of Robert A. Frost Professional time (at $125 per hour) Read background material 7 hours 3 875.00 Meet with Mr. Maupin, 4 hours 500.00 Attend hearing, 8 hours 1,000.00 Prepare report, 1 hour 125.00 Total professional services $2,500.00 Expenses Typing 50.00 Dec. 14 Plane fare 844.18 Lodging 41.73 Taxi 20.00 Dinner 35.50 941.41 Dec. 15 Lodging 41.73 Taxi 3.40 Meals 30.25 75.38 Dec. 16 Lodging 41.73 Taxi .4.50 Meals 3.50 49.73 Dec. 17 Taxi 18.00 18.00 Total expenses - 1,134.52 GRAND TOTAL $3,634.52 ?waam?? 5% MM. mad EIN: 43?1531892 December 6. 1990 L. Selenskas, Senior Epidemiologist Union Carbide Corporation 39 Old Ridgebury Road Danbury, CT. 06817-0001 For services performed under consulting contract dated December 5, 1990. Professional Services Detailed outline of proposed policy and procedures, 7 hours $875.00 Typing 50.00 $925.00 Ma. 007.532? I/m/f/l . . INVOICE FOR PROFESSIONAL SERVICES K. William R. Gaffey, Inc. Name: Address: I I 6 ?7 IT. Zap/)3, MJ SSN: EIN: 43-1531892 2ATSDR3392 Requisition No.: 9280995 Purchase Order No.: Professional Services -- Peer Review of Protocol Brief Description: $231.00 Amount: Signature Date" Billing Address: Centers for Disease Control Financial Management Office Atlanta, GA 30333 Please indicate address where you would like your check sent. )m 44 ?gy? I {g??izlz?i if) INVOICE FOR PROFESSIONAL SERVICES William R. Gaffey, Inc. Name: . Address: 5? Z741. J?h SSN: $34.72 a 2ATSDR3392 Requisition No.: . 9280955 Purchase Order No.: Professional Services Consultation Brief Description: $231.00 Amount: Signature Date Billing Address: Centers for Disease Control Financial Management Office Atlanta, GA 30333 Please indicate address where you would like your check sent. . . 0.5 344% 1V0: 3970 027/)? 7-7772/5m, #94; 63/1? Mada?) 7/4/52}; EIN: 43-1531892 James J. Collins, September 11, 1992 Monsanto Co. 800 N. Lindbergh Blvd. Invoice No. 25 St. Louis, MO. 63167 For Professional Services Participation in conference calls and discussion regarding dioxin studies, Sept. 9 and 11, 1992 3 hours at $100 $300.00 ?ed W?m W9. 314695-57- a: ?aw cl/Ic/Cn EIN: 43-1531892 To: James J. Collins, August 28, 1992 Monsanto Co. . 800 N. Lindbergh Blvd. Invoice No. 24 St. Louis, MO. 63167 Professional Services: Review Wong study of VC workers, participate in CMA conference calls, and prepare a letter to the journal editor summarizing the weakness of the Wong study, December 1991 - July 1992, 6 hours at $100 $600.00 1179142 ?ip/9'71 1/ 1 EIN: 43?1531892 To: James J. Collins, Monsanto Co. 800 N. Lindbergh Blvd. St. Louis, MO. 63167 June 16, 1992 Invoice No. 23 Expenses to attend SER meeting, Minn. June 9?12, 1992 in Minneapolis, Airplane Fare (itinerary attached) $400.00 Lodging (receipt attached) 329.28 Meals and Tips 103.16 Limousine to and from airport 12.50 Registration (receipt attached) 35.00 Total due $879.94 Please make check payable to William R. Gaffey, Inc. MW. W?yo, 3/?/5l?/mcz, '7/xr/7; ?aam?m? x?xia Hr \Lmk m?rrwv bus :5ka .5 C. hikum mfa?xmm 3% ?hum. Yawn. Rm.? n??nkh I m. nuN\xmuwxv?\VmN?m . a a KN?ng kg (a \mmw 3 mvmh\3 \n insrm?ccit nwe\\w 93.x QmeX?f .- . Wm ?jk/qut?i INVOICE FOR PROFESSIONAL SERVICES Name 3 William R. Gaffey, Address: 267 ?yesme ?41 2/71 Jaws], SSH: 93 5'3/ 591 Requisition No.: 2ATSDR3289 Purchase Order No.: Brief Description: ?Amount: Professional Services Peer Review of Protocol $231.00 ?f?ibm . Signature Billing Address: Date Centers for Disease Control Financial Management Office Atlanta, GA 30333 Ira; Please indicate address where you would like your check 0-5: 3.570 o/??oii? sent. MW EIN: 43-1531892 To: James J. Collins, March 21, 1992 Monsanto Co. 800 N. Lindbergh Blvd. Invoice No. 20 St. Louis, MO. 63167 Professional Services Read and review The Truth About Where You Live - 7 hours $100: $700 Search computer files for publications by B. A. Goldman $725 . j. I "Ii- ma. :7 z} ?/t/byh a . 3?7 a? ?1 II- EIN: 43?1531892 Mic/Val? December 27, 1991 David R. Manning Sidley and Austin 1 First National Plaza Chicago, IL 60603 Professional services: Meeting with Messrs. Manning and Theophi? los on health effects of asbestos Dec. 17, 1991 11:30 a.m. - 2:00 p.m. at $125 per hour $312.50 Please make check payable to William R. Gaffey, Inc. ?lming/Q 00975107 97/3/91 Born: Education: CURRICULUM VITAE OF WILLIAM R. GAFFEY, PH.D. February 10, 1924, Jersey City, New Jersey University of California (Berkeley). 1948 A.B. University of California (Berkeley), 1955, (Mathematical Statistics) Professional Positions Held: Assistant Professor of University of California School of Public Health, Berkeley, 1955-1960 Statistical Consultant, California State Department of Public Health, 1960-1968 Chief, Bureau of Statistical Services, California State Department of Public Health, 1968?1969 Senior Consultant, Pacific Medical Center, 1970?1971 Associate Director, Human Population Laboratory for Epidemiologlc Studies, California State Department of Public Health,1971-1972 Director, Health and Epidemiologic Studies, Tabershaw/Cooper Associates, 1972-1976 Senior Epldemlologist, Stanford Research Institute, 1976- 1979 Manager, Epidemiology, Monsanto Company, 1979-1985 Epidemiology Director, Monsanto Company, 1985-1989 Lecturer In Blostatlstics, U.C. School of Publlc Health, Berkeley, 1961-1979 Lecturer in Epidemiology and International Health, U.C. Medical School, San Francisco, 1964-1979 EXHIBIT W. R. Gaffey, Curriculum Vitae Page 2 Membership in Associations and Societies: American Association for the Advancement of Sciences American Statistical Association Biometric Society Institute of Mathematical Statistics International Epidemiological Association New York Academy of Sciences Royal Society of Health Society for Epidemiologlc Research Other Professional Activities: Publications: Associate Editor, American Journal of Epidemiology Member, Scientific Advisory Board, University of Pittsburgh Environmental Epidemiology Center (1986-89) Member, Scientific Advisory Panel, Chemical Industry Institute of Toxicology (1993?86) Member, Board of Visitors, University of Pittsburgh School of 2' Public Health (1988-90) Nichols, M.D. Slpersteln, W.R. Gaffey, S. Lindsay, and LL. Chalkoff, "Does the Ingestion of alcohol Influence the development of arteriosclerosis In fouls?" Jour. Exper. Med. Vol 103 (1956) 465 Gaffey, W.R., real Inversion formula for a class of bilateral Laplace transforms.? Pac. Jour. Math. Vol. 7 (1957) 879?883. Gaffey, W.R., consistent estimator of a component of a convolution," Ann. Math. Stat. Vol. 30 (1959) 198-205. w. R. Gaffey, Curriculum Vitae Page 3 6. 8. 10. 11. 12. Chalkoff, I.L., c.w. Nichols, VAR. Gaffey, and 8. Lindsay, "The effect of dietary protein level on the development of naturally occurring arteriosclerosis in the chicken," Jour. Ather. Res., Vol. 1 (1961) 461-469. Gaffey, "Report on the educational qualifications of statisticians In the health sciences," Amer. Jour. Publ. Hith. Vol. 53 (1963) 88-96. Gaf?l?syI W.R., and W.H. Bruvold, "The subjective Intensity of mineral taste In water," Jour. Exp. Vol. 69 (1965) 369-374. Stelnkamp, R.C., N.L. Cohen, VAR. Gaffey, T. McKey, G. Bron, w.E. Siri. Sargent, and E. Isaacs, "Measures of body fat and related factors in normal adults. II. A simple method to estimate body fat and lean body mass." Jour. Chron. Dis. Vol. 18 (1965) 1291-1307. G.D., D.L. Sylwester, VAR. Gaffey, and D.E. Manhelmer, mathematical model with applications to a study of accident repeatedness among children." Jour. Amer. Stat. Assoc. Vol. 60 (1965) 1046?1059. Greenberg, A.E.. J.S. Thomas, TM. Lee, and Gaffey. "Interlaboratory comparisons In water bacteriology," Jour. Amer. Water Works Assoc. Vol. 59 (1967) 237-244. . Bruvoid, W.H., and we. Gaffey, "Rated acceptability of mineral taste in water. H. Combinatorial effects of ions on quality and action tendency ratings." Jour. Appl. Vol. 53 (1969) 317- 321. Bruvold, and W.R. Gaffey, "Evaluation ratings of mineral taste In water," Percept. and Motor Skills, Vol. 28 (1969) 179-192. Borhani, N.O., D. Slansky, Gaffey, and T. Borkman, "Familial aggregation of blood pressure," Amer. Jour. Vol. 89 (1969) 537-546. w. R. Gaffey, Curriculum Vitae Page 4 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. Dyar, R., and W.R. Gaffey, "Current challenges to health "statisticians," Amer. Stat. Vol. 23 (1969) 19-22 Gaffey, W.R., "Possible manifestations of worsening environmental pollution," Proceedings, Sixth Berkeley Symposium on Probability and Statistics, Vol. VI. Effects of Pollution on Health, Univ. of Calif. Press, Berkeley, 1972. Gaffey, "Epidemiological studies in Industry," Jour. Occup. Med. Vol 15 (1973) 782-785. Tabershaw, I.R., and MR. Gaffey, "Mortality study of workers In the manufacture of vinyl chloride and its polymers," Jour. Occup. Med. Vol. 16 (1974) 509?518. Cooper, 11.0. and Gaffey, "Mortality of Lead Workers," Jour. Occup. Med. Vol. 17 (1975) 100-107. Cooper, PLO. and MR. Gaffey. "Mortality study of lead workers," Arhiv za HIglJenu RadaI Toksikologiju, Vol. 26 (suppl.) (1975) 209-229. UtidJlan, H.M.D., W.R. Gaffe E.L. LR. Tabershaw. A Critical Evaluation of Current Research Regarding Health Criteria for Sulfur 0xldes, FEA Tech. Report No. April, 1975. Cooper, 14.0., R. Black, 14. Popendorf, MR. Gaffey, Study of Sheet Metal Workers, NIOSH Tech. Report, Dec. 1975. Gaffey, W.R., critique of the standardized mortality ratio," Jour. Occup. Med. Vol. 18 (1976) 157-160. Gaffey, brief overview of occupational epidemiology" prepared for circulation within the Manufacturing Chemists? Association, December, 1976. Morgan, S.D. Kaplan, and W.R. Gaffey, general mortality study of production. workers In the paint and coatings manufacturing Industry," Jour. Occup. Med. Vol. 23 (1981) 13-21. - W. R. Gaffey, Curriculum Vitae Page 5 24. 25. 26. 27. 28. 29. 30. 31. 32. Fries, J.W., D.A. Abodeely, J.G. VlJungoo, V.L. Yeager, and w.R. Gaffey, "Computed tomography of herniated and extruded nucleus pulposus." Jour. Computer Assisted Tomography, Vol. 6 (1982) 874-887. Gaffey, RR: "The epidemiology of environmental carcinogenesis,? Proc. 7th Alaska Health Congress, J.P.Mlddaugh, M.D., Ed. Anchorage, 1982. Zack, J.A. and W.R. Gaffey, mortality study of workers employed at the Monsanto Company plant in Nitro, West Virginia," Environ. Sci. Res. Vol. 26, 1983. Gaffey, W.R., "The epidemiology of in PCBs: Human and Environmental Hazards, F.M. D?itri and M.A. Kamrin, Butterworth Pub., Hoburn, MA. 1983. Gaffey, W.R., "Recent epidemiologic studies of Advances in Exposure, Health and Environmental Effects Studies: P085. (1983) 189- 201. NTIS 19334?135771. Fries, D.A. Abodeely, J.G. VlJungoo, and Gaffey, "Lateral herniated nucleus pulposus: clinical and Imaging considerations." Computerized Radioi. Vol. 8, No. 6 (1984) 341?354. Gaffey, W.R., "Use of epidemiology in risk assessment," In Toxicity Testing, ed. by A.P. LI, Raven Press, NY (1985) Blair, A., P.8tewart, M. O'Berg, VLR. Gaffey, J.Walrath, J. Ward, R. Bales, S. Kaplan, and D. Cubit, ?Mortality among Industrial workers exposed to formaldehyde,? Jour. Natl. Cancer Inst., Vol. 76 (1986) 1071-1084. Stewart, P., A. Blair, D.A. Cubit, R.F. Bales, S.A. Kaplan, J. Ward, W.R. Gaffey. M. O'Berg, and J. walrath, "Estimating historical, exposures to 'formaldehyde in a retrospective mortality study," Appl. Ind. Hyg., Vol. 1 (1986) 34-41. L. w. R. Gaffey, Currlculum Vitae Page 6 35. HR. Gaffex, ?of In deflned populatlons" In EpldemioIOQy and Health Assessment, L. Gordls, Ed., Oxford Press, N.Y. (1988). Lubln, J.H. and VLR. Gaffex, "Relatlve models for the Jolnt effects of factors," Amer. Jour. Ind. Med., Vol. 13 (1988) 149-167. Gaffex, we. new test for the results of Independent epldemlologlc studles," Publlc Health Revlews, Vol. 3-4 (1988) 153-162. ?1 0) R. GROSS ATTORNEY d: COUNSELOR AT LAW P.O. BOX 11835 CLAYTON. MISSOURI 63105 31 4-99 1-0607 JURIS DOCTOR. ADM IN ILLINOIS. LAWS. IN TAXATION MISSOURI July 5, 1999 Peter Montague, Editor Environmental Research Foundation P.O. Box 3541 Princeton, NJ 08543-3541 Re: William R. Gaffey, Dear Dr. Montague: Please be advised that I represent William R. Gaffey, President of William R. Gaffey, Inc. In your newsletter ?Rachel's Hazardous Waste News" #171 dated March 7, 1999 you published several false and defamatory statements about the work that William R. Gaffey and Judy Zack allegedly did in connection with the health effect of occupational dioxin exposure. Mr. Gaffey demonstrated the falsehoods to you by letters dated April 4, 1990, April 23, 1990 and May ll,'1990, and included supporting data. To date he has received neither a reply to his letter of May 11, 1990 nor a retraction. Liability for trade libel results from the publication of false and defamatory statements about a person's business, trade or profession. Specifically, the tort of defamation is a false communication which injures a person's reputation. False statements that disparage another in the conduct of his business, trade or profession give rise to liability without proof of special damages. Mr.-Gaffey may recover damages from you for defamation even without proving actual loss of trade. In addition, Mr. Gaffey may recover damages for the loss of business that he can establish with reasonable certainty. Statements, such as those in your newsletter, which interfere with Mr. Gaffey's prospective and existing business and contractual relationships also constitute tortious conduct for which you may be held liable. Furthermore, the tort of disparagement or injurious falsehood imposes liability for the publication of a false statement that results in harm to another's interests which have pecuniary value. The torts of defamation, interference with prospective and existing business and contractual relationships and disparagement involve the imposition of liability for injuries sustained through publication of false statements. I s1 l" I I Peter Montague, Editor July 5, 1993 Page 2 Mr. Gaffey has authorized me to take whatever legal action is necessary to protect and restore his reputation and protect his economic interests. In order to avoid litigation which will be expensive and embarrassing to you, Mr. Gaffey is willing to settle this matter if you publish a retraction and pay his legal fees of One Hundred and Fifty Dollars which have thus far accrued. If the retraction and payment is not forthwith in coming. appropriate legal action will be taken to protect my client from the torts of defamation, disparagement or injurious faslehood and interference with prospective and existing contractual relations. Please be advised that I intend to fully protect my client's interests, to vigorously enforce all of my client's rights and to diligently pursue all legal remedies. An immediate retraction and payment of Mr. Gaffey's legal fees will be appreciated. Very truly, ?wV Monnye R. Gross Environmental Research Foundation 231 Nassau Street PO. Box 3541 Princeton, NJ 08543-3541 (609) 683-0707 July 18, 1990 Mr. Monnye R. Gross P.O. Box 11835 Clayton, MO 63105 Dear Mr. Gross, Thank you for your letter of July 5, 1990. Please convey to Mr. Gaffey my apologies for the delay that has ensued since he last wrote to me directly. His letter to me of May 11, 1990, contained substantial attachments that I had to try to digest, as well as suggestions and statements that I had to try to follow and confirm. Would you please write me again, after conferring with Mr. Gaffey, telling me what you and he would consider a satisfactory phrasing of the retraction he wishes me to print? Although it may seem clear to you exactly which words in Rachel?s Hazardous waste News #171 are the subject of dispute between Mr. Gaffey and myself, it is not entirely clear to me precisely which words he would like me to retract. Precise clarification of Mr. Gaffey's wishes in this matter is essential to a satisfactory resolution. In addition, may I ask for clarification of another issue that continues to confuse me? Monsanto issued a press release October 9, 1980, carrying a headline, FAILS TO LINK AGENT ORANGE T0 DEATHS OF INDUSTRIAL I am enclosing a copy of the press release. The press release announces results of a study by Zack and Suskind. What confuses me is that all of the numbers in the press release would lead one to believe that the press release was describing a study later published not under the names Zack and Suskind but under the names Zack and Gaffey. It would help me understand who said what if Mr. Gaffey could throw some light on the study that the press release describes and his relationship to it (if any). Sincerely yours, v*1 Monta ue Peter "l JURIS DOCTOR. MASTER LAWS. IN TAXATION 9 MONNYE R. GROSS ATTORNEY Jul COUNSELOR AT LAW P.O. BOX 11835 CLAYTON. MISSOURI 63105 31 4-991-0007 July 31, 1999 Peter Montague, Editor Environmental Research Foundation 9.0. Box 3541 Princeton, NJ 08543-3541 Re: William R. Gaffey, Dear Dr. Montague: Thank you for your letter dated July 18, 1996, in which you agreed to print a retraction regarding William R. Gaffey, Dr. Gaffey has forwarded to me the retraction and clarification that you requested about the Monsanto press release. However, before sending you the retraction and clarification, please send a check in the amount of One Hundred and Fifty Dollars ($155.00) to cover Dr. Gaffey's legal fees. Dr. Gaffey is unwilling to settle this matter unless he receives a satisfactory retraction and payment of his legal fees. If payment is not received by August 17, 1999 followed by an immediate retraction, which will be forwarded to you upon receipt of this payment, appropriate legal action will be taken to protect Dr. Gaffey from the torts of defamation, disparagement or injurious falsehood and interference with prospective and existing contractual relations. Please be advised that Dr. Gaffey has authorized me to vigorously enforce all of his legal rights and remedies in order to rectify his good name. Thank you for your attention to this matter. An immediate payment of Dr. Gaffey's legal fees followed by a suitable retraction will settle this case. Very truly, Monnye R. Gross ADMITTED IN ILLINOIS. a MISSOURI Jig?w Environmental Research Foundation 231 Nassau Street P.0. Box 3541 Princeton, NJ 08543-3541 (609) 683-0707 August 8, 1990 Mr. Monnye R. Gross P.0. Box 11835 Clayton, MO 63105 Dear Mr. Gross, Thank you for your letter of July 31, 1990. Please re-read my letter to you dated July 18, 1990. In that letter I certainly did not agree to print a retraction. Since you refuse to provide me with a clarification of the exact phrase or phrases that Mr. Gaffey finds objectionable, I must refer back to his letter to me dated April 23, 1990, in which he said he wanted me to retract two items: (1) an "allegation" about "fraud" and (2) "false statements about what zack and I did." I do not know what "false statements" Mr. Gaffey is referring to, so I will have to ignore that portion of Mr. Gaffey's April 23 letter until I receive further clarification from you or from Mr. Gaffey. Here I will deal only with the allegation of fraud. The allegation of "fraud" that Mr. Gaffey cites in his letter appeared in a quotation that I printed and attributed (100% accurately) to attorney Rex Carr. Mr. Carr made two claims regarding what zack/Gaffey did in their study entitled, Mortality Study of Workers Employed at the Monsanto Company Plant in Nitro, West Virginia": -- Mr. Carr claimed that Zack/Gaffey deliberately and knowingly omitted five deaths from the exposed group; Mr. Carr claimed that Zack/Gaffey deliberately and knowingly took four workers who had been exposed and put these workers in the unexposed group, serving to decrease the death rate in the exposed group and increase the death rate in the unexposed group. Mr. Carr concludes that these actions by Zack/Gaffey constitute "fraud." i My dictionary says that fraud is ?something said or done to and the same dictionary says that "to deceive? means ?to make (a person) believe.what is not true, to mislead.? So the question is, did Mr. Gaffey knowingly and deliberately do something to make (a person) believe something that is not true in either of the matters Mr. Carr cites? If the answer is "yes" in either case, then I must conclude that Mr. Carr is justified in saying what he said, in which case I feel I-owe Mr. Gaffey neither an apology nor a retraction. Regarding Mr. Carr's first point, I believe Zack/Gaffey did omit five deaths from the exposed group but I am not yet sure in my own mind whether this omission was justified or not. I wam-continuing to gather material about this matter and will reach a conclusion when more information becomes available to me. (More on this below.) . - Regarding Mr. Carr's second point, I believe Mr. Carr is correct in stating that 4 individuals who were labeled "not exposed to by Zack/Gaffey had, in fact, been heavily exposed to during the 1949 accident at the Nitro plant. I believe Zack/Gaffey-knew these individuals had been heavily exposed because they used the term exposure" to describe the condition of these four individuals (and others who lived through the accident): ?The workers involved in that incident had presumed TCDD exposure as evidenced by chloracne." (pg. 590) Furthermore, according to published information, Ms. Zack has admitted in a court of law that the. four workers listed in the two different studies are the same four workers.-1 Zack/Gaffey did not mention anywhere in their published article that they were including four workers with ?presumed TCDD exposure".xpg..590) in Table 11, which is a table labeled "not exposed to (pg. 589). I therefore conclude that Zack/Gaffey deliberately and knowingly took four workers who had been heavily exposed and put these workers in the "unexposed" group, serving to decrease the death rate in the exposed group and increase the death rate in the unexposed group, which is precisely what Mr. Carr accused them of doing in the sentences I quoted in #171. I believe Zack/Gaffey had every opportunity to tell their readers that they had done this, and to include whatever justification they might have offered for doing this, but instead they chose to remain silent on the matter and thus they chose to allow their readers to form the impression that .9 Zack/Gaffey had no reason to believe anyone in Table 11 had suffered substantial exposure to This causes me to believe firmly that Zack/Gaffey tried to make their readers believe that something was true when it was actually untrue and they knew it was untrue; in short, I believe they willfully tried to deceive and mislead their readers, constituting a fraud. I therefore believe Mr. Carr had adequate justification for writing what he wrote. As a journalist, I have both a right and an obligation to report such matters. I am also aware that other journalists have quoted Mr, Carr?s use of the term "fraud" in describing the Zack/Gaffey study.2 'Furthermore, I notice that other scientists have called for a complete reevaluation of the Monsanto data because they noted that the four workers were termed "not exposed" in one Monsanto study (Zack/Gaffey) but were listed as "exposed" in the Zack/Suskind study; these scientists further allege that Zack/Gaffey omitted 19 individuals who died of circulatory disease or of cancer while in the employ of Monsanto "and who met the criteria for inclusion in the exposed group" but were, for some unexplained reason, omitted entirely by Zack/Gaffey.1 As I try to learn more about these 19 individuals, I intend also to learn more about the five individuals mentioned by Mr. Carr in the quotation that I printed in #171. Mr. Gaffey may challenge my right of free Speech if he so chooses, but such a challenge would clearly be nothing more than harassment, since Mr. Gaffey knows that I have excellent reasons for believing that Mr. Carr was justified in saying what he said. Furthermore, both you and Mr. Gaffey surely understand that I have a fundamental Constitutional right to reprint a quotation from Mr. Carr's legal brief. Given these facts, your initiation of a lawsuit could not serve any purpose other than harassment. Naturally, I intend to defend myself with great vigor. I will not take Mr. Gaffey's harassment and I will respond to it in every way the law provides. This is clearly an unwarranted attempt to restrict my first amendment rights, and to frighten me away from pursuing my obligation as a journalist to print allegations of scientific fraud. I am not easily frightened. I believe the exposure of fraud in science is an important service that journalists must provide their readers, since the public health consequences of scientific fraud can be very great indeed (and, in this particular case, appear to be extraordinarily so, since U.S. Environmental Protection Agency says it has relied upon the Zack/Gaffey study to establish standards for human exposures to dioxin). Human Environmental Protection Department COurthouse Plaza Northeast Dayton. Ohio 45463 513-495-9236 Fax- 513-495-9228 March 19, 1990 William Gaffey, Director of Epidemiology Dept. of Medicine and Environmental Health Monsanto Co. 800 N. Lindbergh Blvd. St. Louis, MO 61367 Dear Bill: I hope all is well with you and the rest of my friends at DMEH. Enclosed is a copy of an article which was brought to my attention here at Mead. I thought you might be interested in this article since your name is mentioned. I also included the name and address of the publisher in case you are interested in correcting their statement. Regards to Mary and you. Sincerely, 63) .41 David P. McFadden, Senior Toxicologist DPM/wbd dpm319 cc: K. C. Ayers R. E. Kross April 4, 1990 David P. McFadden, Senior Toxicologist Mead Courthouse Plaza Northeast Dayton, OH 45463 Dear David, Thanks for your copy of the article on dioxin studies. I had seen a copy of Jenkins? memo, without the court documents, and was somewhat miffed that she did not accuse me personally of fraud. With Monsanto running around distorting data, she is Eur implication saying that I was incompetent not to have been an accomplice. I am glad to see that the document you sent remedies this gaffeI I don't think there is anything to be gained by writing to correct their statement. If they had wanted the statement to be correct they would have checked on it before they printed it. Since, however, they did mention my name, I am going to check with some attor- neys as to whether or not I have a basis for legal action. In any case, I think I will send for Jenkins' memo and the attached documents which include, I hope, Rex Carr?s original "reanalysis" of the Monsanto stud? ies. As I get older I get more paranoid. For example, I note that the basic content of the Jenkins memo is the document produced by Res Carr when he was the plain- tiff?s attorney in the Sturgeon suit. Monsanto ap? pealed the verdict, and the appeal hearing begins??guess when--today! I order not to be paranoid, I have to believe that Jenkins just happened to come across Carr?s diatribe by chance, and that it was pure chance that she came? across it just in time to be able to publicize its contents as the appeal trial began on the case for which Carr invented it. I guess I'n1 too paranoid to believe that. David McFadden -2- In any case, thank you very much for your letterretired as of December 31, 1989 and incorporated. I am selling myself as ea con- sultant in epidemiology, but 12 really haven't gotten off the ground yet. Mary sends her regards. She left Monsanto last August -and is also incorporated as an information broker, specializing in data searches in the health and envi- ronmental fields. Occasionally M.V. Gaffey, Inc. and William R. Gaffey, Inc. go out to dinner together, and God knows What else. Sincerely, May 16, 1990 Raymond R. Suskind, M.D. Institute of Environmental Health College of Medicine University of Cincinnati 3223 Eden Avenue Cincinnati, OH 45267 Dear Ray: I retired from Monsanto at the end of 1989 and have incorporated, in the so far vain expectation that an eager world would beat a path to my door. I am, however, writing to you for an entirely different reason. It is that I am involved in a hassle with the editor of a small activist newsletter in Princeton, NJ, which has alleged that I committed deliberate fraud in a study that was cited in the Sturgeon trial. I was well into all this when I realized that you had been accused in the newsletter also. Assuming that you are not current with this matter I will bring you up to date. Last March an EPA chemist named Jenkins wrote to the appropri? ate EPA bureaucrat pointing out that there was evidence of fraud in Monsanto?s dioxin studies. Her evidence was Rex Carr?s brief from the Sturgeon case, with which I think you are generally familiar because you were involved in demolishing his accusations during the trial. The demolition part didn?t seem to bother Jen- kins or my activist friends, but in any case Jim Senger wrote an explanatory letter to the recipient of Jenkins? memo, and that, we thought, was that. I enclose Jenkins? memo and the portion of Carr?s brief that she used, calling it Attachment I. Since she never mentioned my name, I was not sufficiently p.o.?d to do anything on my own about it. - Then, in late March a friend sent me what I enclose here as Attachment II. It did mention me by name, and you too, although the reference to your work is so screwed up that the editor appears to have lifted it almost intact from the semi-coherent gibberish in Jenkins' memo. I decided not to let it pass, because there is a chance that it would damage my business prospects unless it was retracted. I -2- sent the editor a letter, got a reply, and then sent him a second letter, all of which I enclose as Attachments IIretraction in about another week or two I am prepared to sue. Nobody is likely to sue Jenkins because she apparently proceeds largely by reference to Carr?s brief, but I think this s.o.b. has stuck his neck out a little too far. I?m sending all this to you as a matter of information, but if you know a mean lawyer in Princeton I would appreciate his name. Yours sincerely, William R. Gaffey, Encl. EXHIBIT DiOxin Human Health Damage Studies: Damaged Data? By Carol Van Strum and Paul Merrell The spectre of fraud is clouding key human health studies underlying di- oxin regulatory policies in the U.S. and other countries. The studies, indicating few or no long-term human health impacts in workers exposed to high doses of dioxins through industrial accidents and explosions, have long justi?ed weak or nonexistent dioxin regula- tion in the U.S., and supported recent attempts by the Environmental Pro? tection Agency to raise allowable levels of dioxins discharged into the environment. The courts and the U.S. Dept. of Veterans Affairs have also relied on the su5pect studies in deny- ing compensation and benefits to Vietnam veterans claiming injury from Agent Orange and 2, 4-D) exposure. Published in scientific journals over the last decade, the series of studies involved workers exposed to high doses of TCDD in two industrial accidents, one in 1949 at Monsanto Corp.'s Nitro, West Virginia manufacturing plant, and another in 1953 at a BASF plant in Ludwigs? haven, W. Germany. The Monsanto studies have been particularly in- fluential, because they involved the greatest number of exposed em? ployees, and most importantly, because they showed no evidence whatsoever of excess deaths from cancer or heart disease. - The signifiCance of the itro studies to the Vietnam War veterans' Agent Author Carol Van Strum and author and attorney Paul Merrell live in Tidewater, Oregon, where they read government, industry, and research documents regarding dioxins and then relay the critical content of those documents to those for whom knowing the truth about dioxin is more important than not knowing. Alder Hill Associates; Tidewater; OR 97390; {503/ 528-7151. Orange litigation is underscored by Monsanto's press release headline announcing the result of the study: "Study Fails to Link 'Agent Orange' to Deaths of Industrial Workers."l Three Monsanto Nitro Studies Under Scrutiny The Monsanto studies have been suSpect for some time because they used other workers at the itro plant as an "unexposed" control popula- tion, although all workers were in fact exposed, since the entire plant and premises were highly contam- inated with ?The data underlying the Monsanto studies were never released to non-company reviewers until 1985, when plaintiffs in a lawsuit against Monsanto obtained the data under a court order.? In 1985, the validity of Monsanto's 1980 (Zack and Suskind) and 1983 [Zack and Gaffey) studies [see Box] was again called into question by scientists who noted that four cancer cases classified as exposed in the 1980 study were classified as unexposed in the 1983 study, and that 19 exposed workers who died from cancer or car- diovascular disease were not includ? ed in either study.3 A third Monsanto study, published by the journal of the American Medical Association in 1984 (see Box), found no increased incidence of cancers, reproductive problems, or other long- term effects in living workers, in- cluding survivors of the 1949 Nitro accident.? The data underlying the Monsanto studies. however, were never re- leased to non-company reviewers un- til 1985, when plaintiffs in a lawsuit against lVlonsx'mto5 obtained the data under a court order. The plaintiffs were 65 residents of Sturgeon, Mis- souri, who sued Monsanto for dam- ages from a 1979 rail car spill of Mon- santo's dioxin-contaminated ortho- chlorophenol.? During a three and one-half year trial?the longest civil jury trial in U.S. history~the Stur- geon plaintiffs exposed critical flaws in Monsanto's published studies. Trial evidence also raises troubling questions about the integrity of some Monsanto scientists. The 1980 and 1983 Nitro Studies Dr. George Roush, Medical Direc- tor of Monsanto. admitted under ex- tensive cross-examination that the conclusions of both the 1983 and 1984 studies were "incorrect,?7 confirm- ing that Zack and Gaffey, the Mon- santo researchers who conducted the 1983 cancer death study,? had know- ingly omitted five deaths from the ex? posed study group and had further reclassi?ed four exposed workers as unexposed, in order to equalize the death rates in the exposed and unex- posed workers.9 The exposed work. ers, Dr. Roush admitted, had 18 cancer deaths instead of the 9 deaths reported by Monsanto, an over-all cancer death rate 65 percent higher than the normal population rate.lo ?Consider what the medical com- munity would believe about dioxin, if these facts were known outside the confines of the case," wrote plain- tiffs? attorney Rex Carr: The cross-examination [of Dr. Roush] not only revealed that the overall death rate from cancer was 65% greater in the exposed papulation than expected, but that the death rate from lung cancer was 143% higher than expected, the death rate from genitourinary cancer was 10896 higher than expected, the bladder cancer death rate was 809% higher and the cancer death rate was 92% higher. Death from heart 8 I 10 tun disease was 37% higher than ex- pected. The 19334 Suskind Study Individual worker exposure and medical histories for the 1984 Mon- santo study conducted by Dr. Ray- mond Suskind were also reviewed in detail' by Dr. Rousb under cross- examination. The Suskind study. sup- ported in part by Monsanto and in part by the Natibnal Institute for En- vironmental Health Sciences.12 re- ported only 14 cancers 16.9%] in the exposed group of Nitro workers and six cancers in the unexposed group of a smaller cohort).13 In reviewing the actual records, how- - ever. -Dr. Roush was forced to acknowlege that Suskind had ar- bitrarily reclassified eXposed cancer cases as unexposed,? and had entire- ly omitted 50 per cent of the cancers in the exposed workers,? thus nar- rowing the difference in cancer rates between exposed and unexposed workers. The raw data for the 1984 Suskind study, Dr. Roush admitted. actually revealed 28 cancers in the exposed workers and only two cancers in the unexposed group, including: 17 skin cancers in the exposed group com- pared to two in the unexposed; and 11 cancers at other sites in the exposed group with no cancers whatsoever at other sites in the unexposed.16 Dr. Roush also admitted that the 1984 Suskind study, like the 1983 Zack and Gaffey study. was intended by Mon- santo to support its position that diox-' in does not Cause cancer." The fraud alleged was not confined to cancer mortality. Dr. Suskind also reported in his 1984 article no signifi- cant differences between exposed and nonexposed workers for "ner- vousnessldepressionlanxiety," or for sexual impotence,18 and further con- cluded that there was no association between exposure and increased in- cidence of cardiovascular disease, hepatic [liver] disease, renal [kidney] damage, central nervous system or peripheral nerve damage. reproduc- tive problems. or birth defects.? Suskind's demonstrated manipula- tion of the cancer data raises obvious questions ab0ut his study of these as well. Furthermore, Suskind himself ac- knowledged on the witness stand that he had omitted from his published report any mention of secret Monsan- to studies?knOWn to him when his study was published?showing that many of the exposed workers suf-' fered from lingering roses,? as well as his own medical ex- aminations showing long-term ner- vous system and liver damage in 27 out of 36 workers studied.? Following three and one-half years 'of such testimony, the Sturgeon jury awarded the plaintiffs one dollar in actual damages and $16.25 million in punitive damages.22 When Monsanto appealed the decision, plaintiffs' lawyers compiled the .evidence of Monsanto?s questionable science for the appellate court in October. 1989,23 only a few weeks after a West German scientist reported gross defi- ciencies in that country's BASF work- er studies. West Gerinan BASF Study Under Scrutiny Despite previous studies finding an excess mortality from gastric (stom- - ach) cancer in the BASF workers,? in 1985 the Berufsgenossenschaft the industry association handling the BASF worker liability claims. had published a study that dismissed any association between cancer and the workers? dioxin exposnre 30 years earlier: the workers were denied compensation on that basis.? At the September, 1989 Ninth Inter- national Dioxin Symposium in Toron- to, epidemiologist Friedemann Roh? leder, who had reviewed the BASF data for the West German Court of Social Affairs, reported that the BASF data had apparently been deliberate- ly massaged to obscure significant human health effects.26 -. 152'. The. Ke?mner f?rec'ord into; 'question three studies performed . by' 0'1; forMonsanto thatexamined 'the death :i?ecords "at; - Employees-fiexpoSed{316 TCDD symmetries jNitro, WV plant, where 2,453 was manufac- 1948 to 19699: - - 0 Zack, Judith and mond?R.? Suskind. 1980. The mortality Experience of work:- ers exposed to- tetrachlorodi- benzodioxin. in a trichloro? phenol process accident. jour- nal of Occupational Medicine Examined causes of death among 121 Nitro workers who deveIOped chloracne following exposure to 2.3.7.8-TCDD in the 1949 accident. . r? . - no ed".013 . m; . is inipo'rtan?hat no ap- .. - parent excess in total mortality or - in -'d_eaths' from 5maligna'nt1 neo- - plasms or diseases _of the ?cir- gwas robserved," 'authbi?s rep I . 0 Zackfijudith?f AI, :Wil-' liam Gaffey. mortali- ty study of workers employed at the EMOnSanto Company plant in Nitro}. West Virginia. in- vironmental Science- Research 26:575-591. Compares causes of death among Nitro workers chronically exposed to TCDD through the tri- chlorophenol or processes with causes of death among "unex- posed" Nitro workers assigned to other areas of the plant: the study was supposedly limited to workers employed between January 1, 1955 IZ-?ibe lower than in -the exposed" workers. December'3l, 1977. The a . A .portion of cancer deaths among?! wfexposed? workers?was found ?non-"i: OSuskind. R. R., and V. .Hertzberg. 1984. Human health ~effects of and its toxic Journal of the --"American Medical Association Compared the health of 204 liv- ing itro workers involved in any aspect of production from_' 1948 to 1969 with the health of 163 living workers not associated with any aspect of production. Concluded that 2.3.7.8-TCDD ex- posure was not associated with a significant increase in central ner- vous system or peripheral nerve damage, cancers. heart disease, kidney damage, reproductive problems, or birth defects. OF PESTICIDE REFORM I SPRING 1990 The BG, Rohleder found, had in- cluded some 20 non-exposed people in its study population [thus diluting the number of cancers], and arbitrarily reclassi?ed many cases of chloracne to exclude them from the clearly exposed study group, thus obscuring any relationship be- tween exposure and skin disease and masking ?an unexpectedly high in- cidence of deaths from cancer in the group with chloracne."27 ?By correcting only the [industry?s] most glaring manipulations, however; [Rohleder] found signi?cant increased incidences of cancers of the respiratory organs and digestive tract in the BASF workers. In general, Rohleder found so many inconsistencies in data that meaningful analysis was nearly im- possible. By correcting only the most glaring manipulations, how- - ever, he found signi?cant increased incidences of cancers of the reSpi- ratory organs and digestive tract in the BASF workers. "This analysis adds further evidence to an associa- tion between dioxin exposure and human malignancy.? Rohleder con- cluded. emphasizing the necessity for independent review of company- generated data.23 The Pervasive In?uence of Questionable Studies Both the Nitro and BASF studies have been profoundly in?uential in scientific and regulatory assessments of dioxin effects on human health. According to the EPA, these are the only human studies in which there has been a sufficient latency period for cancer development and suffi- cient information to estimate the amount of 2.3.7.8-TCDD exposure.29 In the small universe of dioxin human research, the Nitro studies especially have dominated other studies demonstrating an association between dioxin and human illness. Dr. Lennart Hardell's exhaustive studies showing elevated cancer rates in Swedish applicators.? for example, have repeatedly been chal- lenged because they conflict with the Nitro findings:?1 The industry studies presented a major anomaly to the scientific com- munity. Although 2.3.7.8-TCDD had repeatedly exhibited extraordinary toxicity to other animals, causing birth defects, reproductive disorders. and cancer at infinitesimally small doses in every species tested,32 the BASF and Nitro studies Seemed to suggest that humans were uniquely immune to the long-term effects of this superpoison. This anomaly has been the primary basis for dismissal of Agent Orange as well as for lax regulatory policies on dioxin.? Science or Public Relations? Humanity's seemingly miraculous dispensation from TCDD's effects on the rest of the animal kingdom has become a slogan of corporate public relations campaigns, which relent- lessly proclaim that ?not one human death has been attributed to Hardly a neWSpaper in the country has failed to repeat that litany in news items about dioxin. ll.Elvumanityis seemingly miraculous diSpensation from e??ects on . the rest of the animal kingdom has become a 310 an of corporate pu lic relations campaigns, which relentlessly proclaim that ?not one human death has been attributed to CD The primary authority for such pro- nouncements comes from the only two "scientific" publications on diox- in released for the general public in recent years. The first of these was "Dioxin," by Fred Tschirley, the lead article in the February, 1986 Scienti?c American .35 one of the many stud- ies directed at this question have demonstrated that TCDD causes severe chronic human effects,?37 'I?schirley concludedl repeating at length the findings of Monsanto's Nitro studies. ?14? Force scientists confirmed to me that birthdefects in the Ranch Hand children are double those of children of the controls. . . Senator Thomas Daschle Thchirley?s article was followed in thesame year by Michael Gough's book, Dioxin, Agent Orcmge: The Facts.33 Gough, as a director of special projects at the Congressional Office of Technology Assessment (CIA) and member of the White House Agent Orange Working Group, directed government research on Agent Orange and dioxins"9 Gough devoted an entire chapter of his book to the Nitro studies and reaSSuringly compared all other diox- in studies to them. "The absence of detectable harm in exposed people has reduced the level of concern about dioxin.? he concluded,?0 point- ing out that the judge in the Agent Orange lawsuit and the jury in a 1985 suit by the Nitro workers exposed in the 1949 explosion had also reached the same conclusion, as did The New York Times in its editorials.? "Even- tually, such balanced reporting of dioxin's effects will chip away if not blot out altogether dioxin's reputation as the "most toxic manufactured chemical," Gough predicted}2 Mishandling Ranch Hand Data Both Gough and Tschirley em- phasized heavily the similar conclu- sions reached by the Air Force's study of the Ranch Hand personnel (pilots. handlers, loaders. and aircraft 10 3 VOL 10.N0.1 jim Carpenter. - and equipment cleaners) involved in the spraying of Agent Orange in Viet- nam.?3 The study compared the Ranch Handers to a group of com- parable unexposed Air Force person- nel, ?nding no significant differences in death and disease rates between he two groups.? In November of 1989, however, U.S. Senator Thomas Daschle charged that there were serious ir- regularities in the Ranch Hand study. Most notably, Daschle reported "far- reaching" misclassifications in the exposure index (a glaring example is the inclusion of many highly exposed individuals such as chemical plant workers in the "unexposed" control group)??5 and the deletion of critical data and conclusions linking Agent Orange exposure with cancer and other diseases.?6 The Air Force study also failed to mention its own unpublished report on birth defects in Ranch Hands' chil- dren. "Air Force scientists confirmed to me that birth defects in the Ranch Hand children are double those of chil- dren of the controls and are not 'mi- nor' as originally reported in the 1984 report," noted Senator Daschle." The Need for lie-Examination The in?uence of these studies on public opinion and regulatory poli- g?tes has been profound. The EPA, for xample, relied on the Nitro and BASF studies in classifying as only a "probable" _human car- cinogen, despite its extraordinary car- JOURNALOFPESTICIDE REFORM i SPRING 1990 .. . cinogenicity in laboratory animals.M Dioxins, including the ultra-toxic are now ubiquitous contaminants of human tissue throughout industrialized nations.? The sources of such contamination? chlorine bleaching of pulp and paper. pesticides,- disinfectants, solvents, treated wood, paper products, in- cinerators?are widespread and scarcely regulated, in large part because the Nitro and BASF studies, along with the Ranch Hand report, ef- fectively dulled public and scientific concern about dioxin. "For some, hiding the truth seems to be a full-fledged obsession,? Sena- tor Daschle said of the federal govern- ment's dioxin research?? The question- able integrity of key government and industry dioxin studies suggests an ur- gent need for thorough, independent re-examination? of their protocols and underlying data (see Box). Australians to Review Studies As this issue of went to press, the Australian federal government announced that it will review the entire record of the Kemner case, involving allegations of fraud by Monsanto Company in the conduct of key dioxin human health studies.51 The Australian inquiry will be han- dled initially by its Department of Veterans Affairs. Monsanto's studies were relied upon heavily by a Royal Commission into the effects of chemicals used dur- ing the Vietnam War, in which thousands of Australians troops served. At the time of the Commis- sion inquiry, several scientists charged that Monsanto had ghost- written at least major portions of the Royal Commission report.52 I References 1. Kemner, et at v. Monsanto Company; Civil No. 80-14-970, Circuit Crt., St. Clair Coun- ty, Illinois. Piaintiffs' exhibit 1466. Mon- santo Co. October 9, 1980. Study Fails to Link Agent Orange to Deaths of Industrial Workers. News release. See also related testimony of Dr. G. Roush. Transcript of Proceedings, July 9, 1985, pg. 7. 2. See USEPA, Office of Solid Waste 8: Emergency Response. january, 1986. Na- tional Dioxin Strategy Tier 1 and 2 Ac- Draft Technical Support Document. pp. 89-90 (EPA found "per- vasive" 2.3.7.8-TCDD contamination of the entire Nitro facility, up to 400 parts per billion in 450 samples collected in 1983. Why EPA continued to rely on the Nitro studies after this ?nding is a mystery). 3. Hay, Alistair, and Ellen Silbergeld. 1985. Assessing the risk of dioxin exposure. No- titre 315:102-103. See also Sterling, Theodore D. 1984. Health effects of diox- in. Science 221:1202. For a remarkably unreferenced defense of the two Monsan- to studies, see Gough, note 31 infra, pp. 229-231. But see Bayard, Steven P. USEPA Carcinogen Assessment Group. 1987. Quantitative implications of the use of dif- ferent extrapolation procedures for low- dose cancer risk estimates from exposure to 2.3.7.8-TCDD. pp. 37-31. Appendix A to USEPA. November 1987. Peer review draft)!? cancer risk-speci?c dose estimate for 2,3, (Zack Suskind failed to ad- just expectedideaths for cancer latency 11 5. 6. 7 10. 11. period: when necessary adjustment is made. lung Cancer and soft tissue sarcoma incidences are higher than expected]. Suskind. Raymond R. 8: V. S. Hertzberg. 1984. Human health effects of and its toxic contaminants. j. of the American Medical Association 251(18112372-2380. Kernner. note 1 supra. See Gray. Patricia B. Dioxin damage suit ties up courthouse and angers judi- ciary. The Willi Street journal . January 13. 1987. pg. 1. Kemner transcript. note 1 supra. pp. 21. 114. . Zack. Judith A.. and W. R. Gaffey. 1983. A mortality study of workers employed at the Monsanto Company plant in Nitro. West Virginia. Environmental Science Re- search 23:575-591. . Kemner. note 1 supra. July 8. 1985 Transcript of Proceedings. eSpecially pp. 123-125. rd- pg. 129. Kernner. note lsupra. on appeal. Civil No. sea-0420. Illinois App.. 5th Dist. Plain- tiffs-Appellees' October 3. 1989 brief, pp. also proceedings below. plain- tiffs' exhibits 1464. 1465. con?rmed ,by Dr. Roush in his cross-examination. note 9 mpru. pp. 120142. Dr. Roush admitted that Zack 8r Gaffey had knowingly classified as "unexposed" four workers who were in the "exposed" group of the 1980 study. and who died of cancer. He also admitted that Zack 8: Gaf- fcy had entirely omitted another five other highly exposed workers from their "ex- posed" group. who had also died of cancer. He also admitted the accuracy of exhibits 1464 and 1465; however. he disagreed with the plaintiffs? method of calculating the percentages. [The quoted percentages, however. were calculated by correcting these omissions and reclas- sifications within the stated parameters of the 1983 Zack 8r Gaffey study.) Cf.. Kernner. note 1 supra. July 22. 1985 redirect testimony of Dr. Roush. pp. 21-34. (According to Roush. the percen- tages are misleading because it is im- prOper to combine cancer deaths from the 1949 accident worker study (Zack 8r. Suskind) with the study of those workers exposed later (Zack 8r. Gaffeyl. His argu- ment ignores the fact that Zack 8: Gaffey had already selectively pooled the two study groups by including four-of the ex- posed workers from the 1980 study with the unexposed cohort for the 1983 study. It also bears notice that. according to Dr. Roush. there was no way of determining how many more of the "unexposed" workers had actually been exposed. Sec Kemner. note 1 supra. July 9. 1985 Roush testimony. transcript pp. 29-34]; but see note Zsupra (EPA documents stating that EPA had conducted comprehensive study of 2.3.7.8-TCDD levels and locations at plant). See Suskind. note 4 supra. pg. 2380. . 121.. pg. 2374 {Table 1. broken down into two categories. skin cancer and cancers at all other sites]. . See Kemner. Roush July 9. 1985 testimony. pg. 69. . lat. p. 83. . ld.. pp. 40-137: see also Plaintiffs' exhibit 1725. 26. 27'. 28. 29. 30. 31. 32. 33. 34. 35. 1473. ld.. pp. 41. 132-133. Suskind. note 4 supra. pg. 2374. ld.. at 2380. Kernner. note 1 Supra. March 6. 1986 Transcript of Proceedings. Testimony of Dr. Suskind. pp. 169. 185. 13.. February 19. 1986 Proceedings. pp. 87. 175. Kernner. id.. Judgment (October 20. 1987]. Kemner. plaintiffs' appellate brief. note 11 supra. Thiess. A. M.. et al. 1982. Mortality study of persons exposed to dioxin in a trichlorOphenol-process accident that oc- curred in the BASF AG on November 17. 1953. American journal of Industrial Medicine 3:179-189. Summarized in Rohleder. note 26 infra. Rohleder. Fricdemann. 1989. Dioxins and cancer mortality?Reanalysis of the BASF cohort. Presented at Ninth International Dioxin Symposium. Toronto. Ontario. September 1989. pp. 3-4. New Scientist. 10828189. p. 24. as quoted in Waste Not. #76 (Nov. 2. 1989]; see also Rohleder. note 26 supra. Rohleder. note 26 supra. U.S. EPA. (June 1984}. Review draft: A cancer risk-speci?c dose estimate for pp.37;40. See also Roush July 8. 1985 testimony. note 9 supra. pp. 122-23. Hardell. L. 1981. Relation of soft tissue sarcoma. malignant and colon cancer to phenoxy acids. chlorophenols and other agents. Scand. Euniron. Health 7:119-130. 8c M. Eriksson. 1986. Soft tissue sar- coma and exposure to dioxins. The Lancet. pg. 868. 8.: A. 1979. Case-control study: soft tissue sarcomas and exposure to phenoxyacetic acids or chlorophcnols. British journal of Cancer 39:711-717. et al. 1981. Malignant and exposure to chemicals. especially organic solvents. chlorophenols and phenoxy acids: a case-control study. British journal of Cancer 43:169-176. - See Australian Royal Commission. 1985. Final Report?Royal Commission on the use and effects of chemical agents on Australian personnel in Vietnam: Cancer. Vol. 4. pg. (It is particularly relevant that nearly this entire volume (as well as Volume 3 on birth defects] was allegedly ghost-written for the Commission Monsanto. See Pollack. JD. 1986. Letter. Medical journal of Australia 144:612: Hardell. L. letter in same. pp. 612-613.See also Tschirley. Fred. H. 1986. Dioxin. Scienti?c American Gough. Michael. 1986.Dioxin. Agent Orange: The Facts. pp. 193-200. U.S. EPA. 1985. Health Assessment Docu- ment for Dibenzo-p-dioxins. pp. 8-1 through 8-59: id. 1984.Arnbient Water Quality criteria for EPA 440-584-007. pp. C-36 through 0-175. B-1 through B-6. Gough. note 31 supra. pp. 221. 232; Tschirley. note 31 supra. pg. 35. See EPA Peer Review Draft. note 29 supra. pp. 1-2. 14. Tschirley. .note 31 supra. pg. 29. 36. 37. 38. 39. 40. 41. 42. 43. 44. 45. 45. 47. 48. 49. 50. 51. 52. JOURNALOF PESTICIDE REFORM 1' VOL. 10. NO. 1 Id. ld.. pg. 29. Gough. note 31 supra. 18.. pg. 9. 18.. pg. 219. - Id.. pp. 85. 87. 221. 232. lat. pg. 221. CL. Gough. Michael 1988. Science policy choices and the estimation of cancer risk associated with exposure to Analysis 340 (callin' for change in cancer risk assess- ment for 2.3.7.8-TCDD in part because "it is so stringent that there are few. if any. practical ways to deal with risks calculated with Tschirley. note 31 supra. pg. 35: Gough. note 31 supra. pg. 68. Gough. id.. pp. 70-76. Weaver. Lt. C. John J. (13.5. Air Force). Letters dated February 3 and April 17. 1987 to U.S. Congressman Don Banker. The Air Force study protocols. as de- scribed by Lt. C. Weaver. are recommend- ed as a parody of the scientific method. As only one example. high "unexposed" con- trol population exposure to 2.4-1) was ar- bitrarily reduced by 90 percent on the assumption that 2.4-D was never con- laminated with any form of dioxin. CL. EPA Health Assessment Document. note 32 supra. pg. 4-12 (Vertac Chemical Co. 2.4-D contaminated with 2.3.7.8-TCDD by prior use of equipment to manufacture Agent Orange): USEPA. April 2. 1982. Minutes of Chlorinated Dioxin Working Group. attached Dioxin TSCA section 16 ANPR: Synopsis of Comments (Vertac disposed of highly-contaminated TCDD wastes by "recycling" them back into its 2.4-D manufacturing stream): Harless. Robert. USEPA. January. 16. 1981. Memorandum to Michael Dcllarco. USEPA Dioxin Project Manager (TCDD isomers identified in Mullison. Wendell R.. Dow Chemical Co. 1981. Public Concerns About the Herbicides 2.4-0 . pp. 12-13 (2.4-D contaminated with chlorinated dioxins): Kearney. Philip C.. USDA. October 16. 1980 letter to Terry Kinney. Jr.. USDA {stating that Kearney had informed Barclay Shepard of U.S. Veterans Administration of findings of TCDD isomers in Daschle. Thomas. 1990. Agent Orange: 10 years of struggle. The American Legion 128(2(:20. 56 (reprinted statement in Con- gress. November 21. 1989]. Id.. pg. 20. USEPA. June 27. 1980. Carcinogen Assess- ment Group's Rislt on 2.4.5-trichlorpheno? meetic acid. 2.4.S-trichloropropionic acid. and 2.3. (Zack 8: Suskind study used to negate earlier BASF study that found positive cor- relation with stomach cancer). See also USEPA. Health Assessment Document far Dibenzo-p-dioxins. EPNSUOIB-BMUMF. pp. 2-8. 11-104 through 11-108. Van Strum. Carol. and Paul Mcrrell. 1989. The Politics of Penta. pp. 37-38 (numerOus citations omitted). Daschle. note 46 supra. pg. 16. Stuart Rintoul. March 27. 1990. Agent Orange case papers demanded. The Aus- tralian. pg. 7. Letters collected in The Medicaljournal of Australia 144:612-613 [1986]. Why should plants be evergreen? .. . SIR I read with interest Peter Moores?s article "Why be an evergreen?" (Nature 313. 703:1984). One factor refer- red to as a possible explanation for leaf longevity was leaf fall as a potential steriliz- ing agent. It was stated that many evergreens grow in impoverished soils. It has been argued in the past that plants gr0wing in these conditions need to invest more heavily in chemical protection against phytophagous insects since growth on poor soils .is slow. increasing vulnerability to attack. Many evergreens appear to be particularly rich in chemicals which defend them from phytophagous in- sects (terpenes associated with pine. for ex- ample). On the other hand. where gromh is less costly. the alternative defence against phytophagoits insects may be simply to sh- ed leaves that is. to adopt the deciduous habit to cleanse the tree an- nually of pests. This hypothesis is open to an experimenl taI tesr. If an evergreen is fumigated to remove ph'ytophagous insects at the same time a deciduous species is coming into leaf. phytophagous insect population growth. measured as inseCt biomass per .tree biomass. should be more rapid on the latter than the former. A favourable result would.however. be indicative rather than conclusive support of the hypothesis. The hypothesis would be suspect if the maximum insect biomass achieved per tree biomass were higher on the evergreen. The reverse of this result would be consistent with the hyporhesis whereas similar max- ima would be the least infomative out- come (although not inconsistent with the Assessing the risk of di0xin exposure SIR The health risk of exposure to (dioxin) is a subject of considerable international interest which has been addressed recently in Nature? and Science?. As noted many times. understanding the nature of risk to humans is dif?cult because of the relative lack of information from epidemiological studies. Because of this. great emphasis has been placed on the results of two papers drawing on the mortality experience of workers exposed to dioxin at the Monsanto chemical plant in Nitro. West Virginia?. As with many occupational health studies. there are problems with these papers in the definition. and consistency of de?nition. of exposure. Zack and Suskind? report nine cancer deaths in the cohort of I'll workers exposed to tetrachlorodiben- zodi0xin in a speci?c trichlorOphenol pro- . cess accident. occurring in 1949. These nine deaths (Table 2 in the paper) give details of the individual's year of birth. year of hire by Monsanto. year of death and the cause of death. In the second paper. by Zack and Gaffey. published three years latcr?. there are lists of death from cancer amongst- workers at Monsanto who are described as having been exposed to the herbicide 2.4.5- T. Workers exposcd to 2.4.5-T were also exposed to varying concentrations of diox- in and were classi?ed on the basis of having contracted the sentinel indicator disease chloracne. Zack and Gaff ey report 25 deaths from cancer in the controls. workers not exposed to 2.4.5-T. This is referred to in Table II of the paper?. - .- -- In comparing the two papers. some the are listed as exposed to dioxin in one paper. but as not exposed in the other. In Table 2 in the Zack?Suskind paper. four cases are described as exposed to dioxin. whereas in the Zack-Gaffey paper. Table II reports the same four being not exposed (to 2.4.5-T and dioxin). Cases 1.2.5 and 'l in the Zack- Suskind Table 2 are those listed as being ex- posed to dioxin whereas in Table II of the Zack-Gaffey study. the same individuals are described (lines 6.7.9 and 22 of table) as being non-exposed; Judith Zack. an author on both papers. has reported that these individuals are one and the same?. In addition. a number-of exposed in- dividuals may not have been included in the second Monsanto study. In Monsanto records. there are some 19 individuals who died of circulatory disease or cancer whilst in employment at the company. and who meet the criteria for inclusion in the expos- ed group. No reason is given for not in- cluding these cases. Determining exposure in the context of the Nitro plant is clearly dif?cult. since conditions may have produced general ex- posure to much of the work force. Those men exposed to the chemical in the I949 tri- chlorOphenol process accident are said to have been seriously exposed, on the basis of deveIOping more severe chloracne. than the men exposed to dioxin in the course of making 2.4.5-T over several decades at Nitro. It may be the case that some of the more severe chloracne cases were the workers exposed to dioxin in the trichloro- phenol process accident. However. there was a similar spectrum of chloracne inci- dence in both groups according to a study in 1953'. Of the 117 cases of chloracne determined in 1953 in individuals exposed to dioxin as a result of the I949 accident. 10 workers had left the company. 80 were said to have rec0vered from the skin disease. 24 had a mild form of chloracne. and 3 had moderately severe disease. In other workers exposed during 2,4,531? manufacture. 97 additional cases of chloracne were reported as having occurred. 51 of these cases were regarded as being clear of the disease. 36 were said to have a mild form and 3 to have moderately severe skin disease. Seven of the men NATURE VOL 9 MAY 1955 had left the company. Thus the spectrum of chloracne in the two groups seems similar. Another reason why it is inapprop- riate to separate these two exposed groups comes from information from a former manager of the Nitro plant?; In his deposition to court. Durlartd reported that some of the same workers were involved both in the clean-up after the trichloro- phenol reactor accident and in?making 2.4.5-T. It may not be appropriate to classify degrees of dioxin exposure solely on the basis of chloracne as an indicator of rela- tively acute high-dose exposure to certain chlorinated hydrocarbons. including dioxiu?. Other health effects ?f notably serious diseases of long latency. such as cancer may be expected to result from lower and more chronic exposurc'o'?. Using one_outcome variable to predict others is not advisable. OCCupational studies usually use work histories. biologi- . cal monitoring. or environmental measure- ments to determine. or approximate. expo- sure of subjecrs. - . . In view of the importance of the Monsanto cohort for determining human health risks of dioxin. it is Our view that data from the company. need to be reassessed. The total cohort of workers exposed to dioxin at Monsanto should be considered as a whole without making a by Suskind. Zack and Gaffey. between workers exposed to dioxin in the trichlorOphenol proocss accident or when making 2.4.5-T. It may be that the Overall number of deaths from cancer. circulatory disease or other causes is no greater than an apprOpriate control cohort. Data from a recent study by Moses er al." on this same pupulation suggests that there is an excess of cardiovascular-related deaths". The epidemiological picture at Monsanto remains confused. We believe that more information will only be established by re-examining all of the data. and. given international concerns over dioxin. that this needs to be done urgently. HAY Department of Chemical Pathology. University ofLeeds. Leeds L32 9NL. UK ELLEN SILBERGELD En vironmenta! Deferch and. 1525 Eighteenth St. W, Washington DC 20036. USA I. Norm m. 104: 304. 6 ?983): 308. I02 (I954). 2. Abelson. P.H. Stu-nu 220. 3. Sterling. T.D. Sam 1203 (I984). 4. Zack. LA. 3 Suskind. ILR. J. my. Med. 21. II {1930}. 5 Zack. LA. I: Galley. in Human Fall of allover-tend and Related Compounds led: Tucker. ILE. Young. I Grey. 515 (Plenum. 6. Deposition Judith Zach US District Court for when! We: Virginie. Civil Anion N. "-209. I Marsh I984. Adria. I. er of. Report on Omit-? and Environmental Survey Momma emu-u! 0. Hum. W. VA by the Kenning Laboratory (Uni) Cinema-Iii. Ohio I. Deposition of John I. Durhnd US District Court for . mm Wes-I Virginie. Civil Action No. 81-109! :1 February . I out!? Wen-aw. uu-wnun?"u" . . I: . ?o-u-a . . a. .. . Ian?u..- "4.3an we la .- ?da ;_?mgg its ind. Med. 39. us (1913:. mbrevlh. RD- ldol Helen-mud Bimnfh Tn-pAnnyx. Heprhelend abuse-dioxins end Retort-d Pm- dmIElsq'it-r. Around-m. u_ a. 17:: Chemical Larson Biotin (Pit-Hum. New York. 19m 11. Huddl. L. d: Sandstorm. A. J. Cancer 71] (1979). IL Hudell. L. Salad. J. Work envir. HIM It. Moses. it. Wills. 11.0. Crow. 1.1hernten. A. H. Anderson a Selikoff. IJ. Am. Ind. Med. 5. 161 (1934}- IL Moody. L. Help-din. MA. Finlerhut LIndtigan. Am. J. ind. Med. 3. I51. {1984). Dosage compensation and X-chromosome inactivation. SIR It is now common practice to use the terms dosage compensation and X-chromosome inactivation interchange- ably. It is argued here that this equation is technically incorrect and. more import- antly. that it obscures a nontrivial facet of mammalian physiology. The proposition is that in flies and mammals. dosage compen- sation allows males to survive their mono- somy for the chromosome. In mammals. inactivation is then a device that prevents females from expressing a tetrasomic level of X-chromosome gene product. That is. inactivation allows females to survive dosage compensation. If we call inacti- vation dosage compensation, we are over- looking something in males. That some- thing is dosage compensation. The idea of dosage compensation and its de?nition originated with HJ. Muller in his studies of Drosophifa? . In the context of the issues of his day. Muller saw dosage compensation from a selectionist perspec- tive concerned with optimal phenotypes. In this view. dosage compensation was the mechanism by which selection has achieved equality of expression 'of sex-linked genes in single-X males and two-X females . In the modern context. however. we are forced to add an element to the Mullerian view: dosage compensation not only equilibrates male to female phenotypes but also and perhaps primarily equilibrates a male's single to his two sets of autosomes. The point we seem to overlook is that a Drosophila male (or the heterogametic sex in any organism with a chromosomal sex determination system) is aneuploid and aneuploidy is deleterious. - . - We know from an extensive study of aneuploidy in Divas-ophilt:2 that any heterozygous autosomal deficiency greater than about 3% of the haploid genome is a lethal condition. 0n the other hand. a Drosophffa male is de?cient for a whole chromosome (about 20% of the genome). The issue. then. transcends his similarity to his sister. He requires dosage compensa- tion for his survival. In Drosophifa mefonogasrer. dosage compensation is ef- fected by the elevation of the rate of transcription of theloneX in males relative to either of the chromosomes in fe- males)". More to the point. mutations in which fail to hypertranscribe the chromOSOme in males are male- \Dccific Iethals?. 1? Ancu'ploidy in mammals. as in SCIENTIFIC CORRESPONDENCE males. like Drosophila males. have a con- genital aneuploid condition for a consider- able fraction of their genomes. We infer that dosage compensation in mammals. as in Drosophifa. balances the expression of the single chromosome in males to the autosomal complement; that is a male?s single is hypertranscribed relative to his autosomes. Hypertranscription in Drosophr'fa males presents no problem for DrOSOphiIa females. as they transcribe their two chromosomes at a baa] rate balanced to the autosomes. However. in a Species in which hypertranscription is a of all chromosomes in either sex. the female has become. in a formal sense. a hyperploid. Since hyperploidy is also a deleterious condition. she would re- quire a second system to achieve to autosome balance. One option is to inac- tivate one of the two chromosomes. If mammalian chromosomes are hypertranscribed in the interest of male survival. X?chromosome inactivation must be dosage-compensation compensation in the interest of female survival. This in- ference may be of some heuristic value in that it implies the exisrence in mammals of a class of genetic elements which function to modify X?chromosome expression and to, which we might want to give some thought. . DAVID A. SMITH Department of Biology.- University?of California, San Diego. La Jolla, California 92093. USA Muller. HJ. Proc. 6th Int. Cour. Genet. (Ithaca) 1. 20-255 (1983): Harvey Lee. See. 4.1. 165-229 (1950]. 2. ILL. eral. Generic 1'1. 5748-! (1972]. 3. Manley. EAL. Faintllin. L2. Gvoadev. VA. Moscow 45. 193-3" (1974}. 4. anehui. 20d. 11. 655-693 {1977). S. Leeched. J.C.. Baal: JM. Mareni. (3. Nature :48. $64-$61 (1914). 6. Belem. 1M. Lueehai. LC. Nature 235. 573-95 (I980). High time for The term was coined by Solomon' to describe his early studies of the effects of behaviour on immune function and on susceptibility to certain experimentally-induced disease pro- cesses. -More recently. immunoIOgy"2 has been used to refer to sfudies of the neuroendocrine mechanisms mediating the effects of behaviour'on im- mune function and vice versa. But in a News and Views article. immunology before its time?. John Mad- dox questions the explanatory potential and. by implication. the heuristic vaIUe and practicality of pursuing such research?. Despite an erroneous characterization of what is the article cor- rectly implies that much of the impetus for studying interactions between the central nervous system (CNS) and the immune system derives from observations that factors influence the develop- ment and progression of disease. To phrase limit: as a "familiar theme in literature". IQJ h0wever, is to impart a scienti?c triviality to such phenomena. In fact. there is a voluminous scientific literature that documents the integration of mind and body. To justify this scepticism. Maddox points out that the mechanism for such phenomena is unknown. but this does not mean it is unknowable or that the phenomena are less real. In an attempt to account for such phenomena. then. it is quite reasonable to hypothesize that changes in immune function may mediate the effeCts of factors on the development and/or progression of some pathophysiological states- Such a hypothesis is tenable. however. only if it can be shown that the CNS plays some role in the modulation of immunity. ln referring to a kind of connection that is made plausible by several unconnected observations, the article begrudgingly acknowledges a functional relationship bet- ween the CNS and the immune system. This is not the common knowledge that it is implied to be. That it is accepted at all is. in large part. a result of immunological research conducted over the past 10 years. The scepticism expressed in the article. however. is not directed at the experimental ?ndings of immunology. it is fabricated. instead. out of unreferenced claims attributed to we knew of no serious investigators who "talk as if there is no state of mind which is not faithfully reflected by a state of the immune system". The hypothesis that a behavioural state may have immunological consequences. however. cannot be dismissed as easily. After all. there are neurophysiological and neuroendocrine consequences to behaviour and accepting a link between the CNS and the immune sy5tem. it would be reasonable to expect that influences are exerted in the opposite direCtion. Analyses of the interac- tions between behaviour and the immune system are not a traditional part of either immunology or the behavioural or neuro- sciences. but perhaps they should be. Space does not permit us to do more than point to the article's super?cial analysis of the studies by Laudenslager er of.? and Schleifer et all}. the evaluations of research based on the time consumed and its cost. the false analogy between the (un- referenced) claims of and attempts to link states of mind with the development of cancer. or the difficulty of conducting research and the implication that the results obtained are neither reproducible nor signi?cant. The basic flaw in the argument is revealed by what is claimed to be a crucial unanswered question: if a person?s affec- tive response to some eyent is capable of influencing immune function. why. the ar- ticle asks. would such a person be more likely to die of a heart attack or even an automobile accident? This question is not crucial: it is not even relevant. The relationship between an af- f?crive state and immune funcrion may be ?WW?lp?fq?napa- . .. n. "mgr-:1. ?Inna-rev u; . ?Ht cur;- g- izn Nationll?orld MonsantoStiidyOn Dioxin Dea By William Freivogei Post-Dispatch Washington Bureau . WASHINGTON Some dioxin experts question the validity of a study done in 1980 and relied upon by Monsanto Co. to show that dioxin exposure among its workers has not caused death. . ,g The Monsanto study compared the causes of death of workers exposed to dioxin at the company?s plant in Nitro. with Nitro workers described as unexposed. It found no' unusual pattern of deaths among the exposed workers. 1 But a close look at the data shows that the study? did not include the number of cancer deaths among Nitro workers who were exposed to dioxin. . Had these additional cancer deaths been included. the study would have reported nearly twice as many cancer deaths? 11 instead of 9. . Ten of the deaths would have been from respiratory cancers. a figure . that might have been statistically. significant. - . The lawyer [or 170 Monsanto workers who are suing the company because of dioxin exposure brie?y criticized the study last week as the trial of the workers? suit began in federal court in Charleston. A I much more detailed attack is . expected later in the long trial. The workers. who made the herbicide 2.4.5?1? at Nitro. are seeking $700 million in compensation for the health damage they attribute to dioxin. The toxic chemical was an unwanted contaminant in the process. Dr. William R. Gaitey. manager of epidemiology at Monsanto's headquarters in St. Louis. said in an interview Thursday that he had conducted the study in 1980 properly. Dr. Gatiey said his objective had been to study-the causes of death of Nitro workers exposed repeatedly to dioxin during the manufacture of For this reason. he excluded from the exposed group those workers who came into contact with dioxin only during an accident in 1949 at the plant. . . Because ?workers involved in the accident were exposed only once rather than routinely over a period ot?- years. they were put in the unexposed group. he said. - . Dr. Gaitey said he was con?dent this did not distort the study because ?nae.- eiudv ot the workers workers to workers in other plants where there wm no dioxin.'she said. That study tound that workers with dioxin exposure had (a larger number of stomach cancers than those who werenotexposed. Mrs. Silbergeld will - testin on hem? of the workers at the trial in Charleston, but will not testin about the study done in 1980 The study in question was one of twin studies performed for the company in the late lS'lOs. The ?rst examined deaths among 122-workers who were believed to have been exposed to dioxin during the accident in 1949at?Nitro. During that accident. a kettle? overheated. spewing a residue thought to contain dioxin all over the building in which it .was housed. At that time no one knew dioxi_n_?was. so there wa measurer??nt of how much I contaminated the building. experts generally agree the workers were exposed to one highest doses of dioxin experienced. During the weeks atte accident some workers dev severe skin rashes and debilital pains But in 1979. Dr. Raymc Suskind ot the Kettering lnsti the University of Cincinnati r: that he had found no unusual of deaths among 122 workers tohave been involved in the ac Dr. Gatiey's study tollov Suskind?s. Dr. Gaitey examini .T workers employed at Nitrol EXHIBIT YY ms. the I walccr aeaths ampng Nitro.? ha: 355.} .. .Workers who were eXposed to?dioxin. spewing a Had these additional cancer deaths dioxin an been included, the study ?wbutd have was nous-3? reportedZnearty twice as many cancer - eathsi-ei17insteadot92'wm's: - . Ten the deaths would have been HI . from} re'sptratow cancers. ?gure - at might hate jheeng?astatigt?tcaltxu .. In! . I.- - 3.. I. ifd?- g" 1-. "(Rhett-saute. .. -. . thee'e?b k??r?n who imagine": at Nitro are seeking tighten in compensatidn t6;- the - . intewi?ii .Thursdasr" that ha_d {Dri?c?tfeyfsajdghis pbjegtive flan, - 1:53pr .. . 7_ 2.4.51.1 air: . thts?jreason, from" i- "16. ey?'np chime; fate? 1c t. . :dJm "aunng's?a?rnatgideigt in; at? wait}. Because'vi?zkers? a??iqent?tzweref'. -. ?nely . an? earner-?stude the wor 1 ?'t'tidfti?lijg; 1949 have heegfeztet?ded {r013}; euneXpbseq' '5le? fg?i?? MrSESilb'ergeldsaid In?anZIn - Hi: :?the fa?" . r?rvie wert??isi ion a __had ef??tnet? ?shere ?nd; one {or t. unitedjsteetwar .- .. ?911??ng ..-. .. ?i itheogible': ?33,835? that: a ?Fog-hemat the ty?itm' plant ha - d-?tia! 34;: I ?an - unexpose,..Mrsif'Sitbergql?i ifs-153?. that" In then: dtoirln studteaig-a?: or example; a'Germ'an. firm which had I . 911'!? SILEIUIS POST-DISPATCH Sun., July 1, 193413 I in Deaths At Plant Called ?Into Quesm?n time no one knew what as. so there was no :nt of how much dioxin ited the building. But-- enerally agree that the ere exposed to one of the doses of dioxin ever id. the?weeks after the some workers developed 1 rashes and debilitating leg 1979. Dr. Raymond R. the Kettering institute at rsity of Cincinnati reported id found no unusual pattern among 122 workers thought en involved in the accident. iffey?s study followed Dr. Dr. Galley examined 2,4,5- ;employed at Nitro between 1955 and 1977. Many of these workers also had developed severe skin rashes from their exposure to dioxin. Dr. Gaffey's study does not mention that workers exposed to dioxin during the accident were included in the unexposed category. But a comparison of the data in Dr. Suskind's study with that in Dr. Gaitey's makes that evident Four ?non?exposed" workers listed by Dr. Gaffey as having died of cancer had been listed by Dr. Suskind as having been exposed. Four other workers whom Dr. Suskind listed as having been exposed to the accident and as having died of cancer were not included in Dr. Galiey's list of cancer deaths among exposed workers. Together this made eight workers who were exposed to dioxin and died of cancer but who had not been included in Dr. Gaffey's study. Adding these eight cancers to the nine that Dr. Gaffey had listed bring the total to 17. The total number of deaths among exposed workers was about 75. Dr. Gatley?s study, as published. found that the number of respiratory Cancer deaths among the exposed workers was more than expected. He found six but would have expected to find only three or tour. This was not enough diiferent to he considered statistically signi?cant. But adding the workers who died of respiratory cancer after being exposed to dioxin in the accident brings the total to 10. Dr. Gaffey said in the interview Thursday that this might make the number of respiratory cancers statistically significant He said he. could not be certain unless he figured - out how many respiratory cancers - would be expected among the larger group of exposed workers. . Lawyers for the workers suing Monsanto will maintain in court that Dr. Gafley?s study not only excluded . cancer deaths from Dr. Suskind's study but also failed to include other cancer deaths among 2.4.5-1? workers. Dr. Galley is sticking by his study. He said Thursday that his one regret was that he did not explain in the study that some of the workers listed a as unexposed had actually been . exposed in 1949. Dr. Gatiey has a good reputation in both industry and government circles. UNITED STATES DISTRICT COURT DISTRICT OF KISSOURI EASTERN DIVISION WILLIAM R. GAFFEY I Plaintiff, VS. cause NO- PETER MONTAGUE, 0: a1. Defendants. INTEERQQAIORIBS or Comes now Plaintiff and makes the following responses to Interrogatories propounded by Defendants: 1. Please state your complete employment history, including for each different position held: . Name and address of employer. Name and address of immediate supervisor. Title of position. Brief description of job duties. Beginning and ending dates of the position. . Why you left that position. ANSWER: Plaintiff objects to Interrogatory No. 1 <31 the grounds that it is ovarbroad, unduly burdensome. vague, harassing and not reasonably calculated to lead to the discovery of admissiblc evidence. Subject to this objection and without waiving same, Plaintiff states that. he held several positions in the 1930's and late 1940?s but does not recall details sufficient to respond to Interrogatory No. and subparts thereto. Plaintiff can respond from 1949 to the present. (1) Mathematics Dept., University of California Berkeley, CA 94720 Jerzy Neynan, Deceased Teaching and Research Assistant Corrected papers, carried out statistical research on various tOpics 2?1 (2) (3) (4) (5) (5) (3) (O) (C) (C) Approximately 1949~1952 To aCCept a position in Public Health Division of Biostatistics, UniVersity of california School of Public Health Berkeley, CA 94720 Jacob Yerushalmy, deceased Teaching Associate, Instructor, Assistant Professor Teaching elementary and graduate level biostatistics, consulting 5J1 biostatistics, research in theoretical statistics From 1953?1960 To accept a position with the State of California California Department of Public Health Berkeley, CA 94720 Robert Dyar, H.D., deceased tatistical Consultant Provided consultatim1 to the statistical staff; rewrote statistical job descriptions and job classifications From 1960~1970 To take a higher level medical center. position at a private Pacific Medical Center San Francisco, CA Robert Dyer, H.D., deceased Senior Biostatistical Consultant Provide statistical consultation to research projects at Pacific Medical Center 1970-71 To take position with State of California. workload too light for a full-time position. California Department of Public Health Berkeley, CA 94720 Ira Cisin, Current address unknown Associate Director, Human Population Laboratory for Epidemiologic Studies Supervised and reviewed work research staff, provided statistical analysis From 1971-72 To join a private consulting group of professional consultation on Tabershaw cooper Associates 2180 Milvia St. Berkeley, CA 94720 H. Clark Cooper, H.D- 3687 Mt. Diablo Blvd-, Suite 320 Lafayette, CA 94549 was"? (7) (3) (9) 2. (C) (C) (C) (8) ANSWER: Washington, D.C. 20036. methodology used and the scientific validity conducted by Dr. He may testify about Dr. Director, Health and Epidemiologic Studies Planned, Carried out and presented results of epidemiologic studies to private and government clients From 1972-1976 To accept position with Stanford Research Institute Stanford Research Institute Henlo Park, CA David Discher, M.D. Current address unknown Senior Epidemiologist Same duties as with Position (6) above From 1976?1979 To join Monsanto Co. Monsanto Co. 800 N. Lindbergh Blvd. St. Louis, H0 6316? George Roush, Jr., H.D. 10 Babler Lane St. Louis, MO 63124 Epidemiology Director Established an in?house capability in epidemiology; established a data base for epidemiologic study of the Monsanto work force From 1979-1989 Retirement William R. Gaffey, Inc. 11269 Pineside Drive St. Louis, MO 63146 None, self~employed President Epidemiologic Consultant; Evaluate epidemiology studies and results 1989 - present Not applicabl. State the names and addresses of any people you intend to call as expert witnesses, subject matter on which they.will testify. Further, and state the general nature of the state the Dr. George L. Gaffey which is the subject of this lawsuit. Gaffey's standing in his profession and the impact of the publishing of the defamatory satements 3 - r" a 4533? I . by Defendants. Dr. Carlo will testify that the defamatory statements published by Defendants are untrue and may testify that said statements were published with reckless disregard for the truth. Dr. Carlo bases his opinions upon his background and familiarity with dioxin, epidemiologic methods and procedures and his review of documents produced 'to Defendants in discovery, and Plaintiff reserves his right to supplement Dr. Carlo?s response with additional opinions and areas of testimony based on information to be received from Defendants or others during discoveryu Dr. Carlo will be made available for deposition at a time and place mutually agreeable to the parties. Plaintiff has not determined the identity or identities of any additional expert witnesses at this time. Plaintiff reserves the right to supplement this item based on information obtained during discovery' and reserVes the right to identify rebuttal witnesses. rte 3. Are you aware of any statements made by defendants (other than the article in question) pertaining to plaintiff or Zack, or to any studies done by plaintiff or Zack, or to any other matter referred to in plaintiff?s petition? If that statement was oral, please repeat it as exactly as you can. If the statement was written, recorded or transcribed, state the name and address of the person having custody of the statement and attach a copy of it to your answers. ANSWER: See statement by Dr. Hontague in Corporate crime a Report, in "Production of Documents, Item and letters produced. 4. Does plaintiff claim any financial loss as a result of the article mentioned in plaintiff?s petition (herein after "the article")? If so, for each different kind of financial loss, please state the following: a. The amount of the loss. ANSWER: Yes. Plaintiff estimates the current economic loss at approximately $130,000. Plaintiff reserves the right to supplement his response to this item. Plaintiff believes that his good name, reputation and standing in his profession have been damaged and believes these characteristics have immense value. b. Describe the nature of the loss, and'hov it was incurred. ANSWER: The economic loss was income from consulting, which occurred in the years 1991, 1992 and 1993 following the publication of the article in 1990. Said loss will continue in the future c. Show exactly how you calculated the amount of the loss. ANSWER: This figure is derived from lost consulting opportunities billed at Plaintiff?s usual hourly rate of $125. Plaintiff expected that consultation would take approximately 10% of his time in 1990, 15% in 1991, and level off in 1992 and following years at about 20%- Actual hours of work have been substantially lower, causing a shortfall through 1993 of approximately $130,000- State during what period of time the loss was incurred. ANSWER: The loss was incurred from the point of publication and ending December 31, 1993. 5. Other than as set out in answer to the preceding interrogatory, do you claim that you have or will suffer any loss as a result of the article? If so, fully describe the nature of the loss, the amount, how you calculated the amount, and the period when incurred. ANSWER: Plaintiff believes he will continue to suffer loss of income in the future as the result of Defendants? defamatory statements per Plaintiff's response to Interrogatory No. 4 above. Plaintiff?s loss of his reputation, good name and standing'1h1 his profession may continue as well. 6. Please state the names and addresses of all persons who lower opinion of plaintiff's integrity, honesty, or professional competence as a result of reading the article. For each of those persons, please state: ANSWER: Objection. Plaintiff objects to this interrogatory on the grounds-that it calls for Speculation, is overly broad, vague and seeks informatitultbat is not competent, relevant