Thanks guys. That is all very helpful. I went to American Service Center today and inquired about why I keep spliting gasgets. I was told that the ears that are located at the bolt holes get bent and that that causes the problem because the ears serve as stops for the pan as it presses against the gasget. Sure enough mine were severly bent... so much so that even the rim and seat of the pan had a bulge in it. That's why I could not get the pan to seat with the gasket. The higher bent area of the rim would contact the gasget first and then cut through it as I tourqed up the other bolts.
I bought a new pan and another gasket and everything is now honky dorey! No leaks!
1993 190E 2.3
2000 Toyota 4x4 Tundra