   TMT listed the following bank and brokerage accounts as

assets on its general ledgers for 1983 through 1989:    A Wells

Fargo account, a Citizen Bank account, a Goldman Sachs brokerage

account, and a Kemper money market account.   Exh. 9014; Exhs. 92-

98.

      During 1984 through 1989, moneys from TMT were deposited in

an account maintained at the Wells Fargo Bank in San Francisco.

The mailing address of this account was Ballard’s home address.

Mary Ballard, Transcr. at 2817.   Ballard opened this account in

the name of TMT, and he and his wife had signatory authority over

it.   Ballard, Transcr. at 223-224; Exhs. 614-617.   The records

for TMT were maintained at Ballard’s home.

      c.                                                     children

     1
        In 1979, the CMB Cinema Trust was divided into 10 separate trusts.
Exh. 5102.

     On May 29, 1976, CMB Cinema Venture Partnership was formed.

Exh. 5104.      The partners were the CMB Cinema Trust (10 percent)

and the CMB Cinema Trust II (90 percent) with respect to the

Division B participation.        