Key points in furor over Ferraro finances

Allegations made in recent days against Geraldine Ferraro and her husband, John Zaccaro, include: * That Ms. Ferraro, beginning in 1978, wrongly excluded her husband's finances from review by the House ethics committee, saying his holdings were exempt. She is a partner in his real-estate business.

* That Ferraro and her husband owed back taxes resulting from an accountant's error. They agreed Monday to pay the government $53,459.

Ferraro and her husband had paid $351,266 in taxes on income of $865,443 since 1978.

* That as conservator of an estate, Mr. Zaccaro in 1982 made a $100,000 loan from the estate to his own real-estate business. The loan was repaid, but the ethics of it are in question.

* That, according to published reports, Zaccaro's company has dealt with reputed members of organized crime.

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