How can we calculate the adjusted values for tim horton and wendy when horton was spun off ? Please explain calculation and data or who we contact ?

From the "Investors" link on Wendy's home page, I found this:

http://library.corporate-ir.net/library/67/675/67548/items/307438/taxbasis_spinoff102306.pdf

It suggests that you allocate your initial cost basis as follows: 47.712% to Wendy's stock and 52.258% to Horton's.

There's also a phone number on th Wendy's web site to call for further info - the Wendy's investor relations contact is:

Marsha L. Gordon
Manager, Shareholder Relations and Enterprise Disclosure
Phone: (614) 764-3019
Fax: (614) 766-3775