****************************SUMMARY OF 1997 STATE   INCOME TAX RETURNS* ****************
 *                  CALENDAR YEAR FULL YEAR RESIDENTS ONLY                             *
 * ADJUSTED GROSS    NO. OF   ADJUSTED GROSS     STATE #    EFFECTIVE    NO. OF NET##  *
 *  INCOME CLASS     RETURNS      INCOME#       TAX PAID  STATE TAX RATE EXEMPTIONS    *
 ***************************************************************************************
                                    STATE OF UTAH
+                        _________________________________________________
  UNDER $1           5,918     $-1055346062        $16,485     -0.00      12,436
  $     1  -  5000 109,158     $288,565,481       $569,755      0.20      51,277
  $  5001 -  10000  91,371     $676,808,618     $5,086,281      0.75      99,610
  $ 10001 -  15000  80,664   $1,006,974,198    $14,746,582      1.46     129,707
  $ 15001 -  20000  74,271   $1,295,790,208    $26,131,767      2.02     141,361
  $ 20001 -  25000  61,664   $1,382,555,334    $34,067,561      2.46     132,977
  $ 25001 -  30000  52,310   $1,435,461,093    $40,418,839      2.82     126,773
  $ 30001 -  35000  46,258   $1,501,445,116    $46,748,166      3.11     123,112
  $ 35001 -  40000  42,417   $1,588,994,465    $53,474,698      3.37     124,034
  $ 40001 -  45000  38,190   $1,621,271,402    $57,953,686      3.57     119,814
  $ 45001 -  50000  33,510   $1,590,384,323    $59,748,309      3.76     111,347
  $ 50001 -  75000 109,945   $6,674,329,457   $275,077,479      4.12     387,816
  $ 75001 - 100000  40,332   $3,439,372,895   $153,337,614      4.46     145,540
  $100001 - 250000  30,862   $4,332,600,612   $208,292,703      4.81     112,343
  OVER $250,000      6,325   $4,913,248,281   $253,249,880      5.15      22,514
+                    ______________________________________________________________
  TOTAL            823,195  $30,692,455,422 $1,228,919,806      4.00   1,840,661
+                    ______________________________________________________________
                                    B. PERCENTAGE DISTRIBUTION
  UNDER $1              0.7            -3.4           0.0                    0.7
  $     1  -  5000     13.3             0.9           0.0                    2.8
  $  5001 -  10000     11.1             2.2           0.4                    5.4
  $ 10001 -  15000      9.8             3.3           1.2                    7.0
  $ 15001 -  20000      9.0             4.2           2.1                    7.7
  $ 20001 -  25000      7.5             4.5           2.8                    7.2
  $ 25001 -  30000      6.4             4.7           3.3                    6.9
  $ 30001 -  35000      5.6             4.9           3.8                    6.7
  $ 35001 -  40000      5.2             5.2           4.4                    6.7
  $ 40001 -  45000      4.6             5.3           4.7                    6.5
  $ 45001 -  50000      4.1             5.2           4.9                    6.0
  $ 50001 -  75000     13.4            21.7          22.4                   21.1
  $ 75001 - 100000      4.9            11.2          12.5                    7.9
  $100001 - 250000      3.7            14.1          16.9                    6.1
  OVER $250,000         0.8            16.0          20.6                    1.2
+                    ______________________________________________________________
   TOTAL              100.0           100.0         100.0                  100.0
+                    ______________________________________________________________
                                    C. AVERAGE PER RETURN
   UNDER $1                        $-178328            $3                   2.10
   $     1  -  5000                  $2,644            $5                   0.47
   $  5001 -  10000                  $7,407           $56                   1.09
   $ 10001 -  15000                 $12,484          $183                   1.61
   $ 15001 -  20000                 $17,447          $352                   1.90
   $ 20001 -  25000                 $22,421          $552                   2.16
   $ 25001 -  30000                 $27,441          $773                   2.42
   $ 30001 -  35000                 $32,458        $1,011                   2.66
   $ 35001 -  40000                 $37,461        $1,261                   2.92
   $ 40001 -  45000                 $42,453        $1,518                   3.14
   $ 45001 -  50000                 $47,460        $1,783                   3.32
   $ 50001 -  75000                 $60,706        $2,502                   3.53
   $ 75001 - 100000                 $85,277        $3,802                   3.61
   $100001 - 250000                $140,386        $6,749                   3.64
   OVER $250,000                   $776,798       $40,040                   3.56
+                    ______________________________________________________________
   TOTAL                            $37,285        $1,493                   2.24
+                    ______________________________________________________________
           # DOLLAR AMOUNTS MAY NOT SUM EXACTLY DUE TO ROUNDING OF CENTS
           ## EXCLUDES OLD AGE AND BLIND EXEMPTIONS, PROXY FOR POPULATION