Nathanael Roman - Page 4

                                        - 4 -                                         
               At the time the petition was filed, petitioner lived in Las            
          Cruces, New Mexico.                                                         
               Petitioner, who was an engineer working for the Department             
          of the Army during the years at issue, filed returns for 1989,              
          1990, and 1991 on February 21, 1992, October 12, 1993, and                  
          February 5, 1992, respectively.                                             
          Claimed Charitable Contributions                                            
               Claimed Charitable Contributions                                       
               With Respect to Certain Blank Checks                                   
               During 1989, 1990, and 1991, petitioner prepared checks                
          totaling $15,092,5 $14,100, and $12,695, respectively, on which             
          he left the payee lines blank (blank checks) at the request of              
          one or more individuals whose identity is not disclosed in the              
          record.  One of the following or similar handwritten notations              
          appeared on the check stubs (check stubs) for those checks:                 
          "Donation", "Lee's Travel Fund & Meals", "Lee's Travel Fund",               
          "Contribution", and "Charitable Donation".  The blank checks were           
          deposited into a bank account (TFC account) of Twenty-First                 
          Century Corporation (TFC) by Ms. Thelma Spiegel (Ms. Spiegel).              
          Ms. Spiegel, inter alia, served as the bookkeeper for the collec-           
          tion of tithes and charitable contributions of Agape Assemblies,            
          Inc. (Agape) and Body of Christ Church and had the authority to             
          make deposits to, and withdrawals from, the TFC account.                    


          5  Hereinafter, all dollar amounts are rounded to the nearest               
          dollar.                                                                     




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