Joseph Alan Piole - Page 11




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               During 1989, petitioner paid $1,377.98 to Wickes Furniture             
          for furniture for his apartment at the Babcock building.  On                
          November 11, 1989, petitioner paid $50 to Kelly's Delivery                  
          Service for the delivery of the furniture that he had purchased             
          from Wickes Furniture.                                                      
               During 1989, petitioner paid $2,517.50 in cash to West Penn            
          Billiards for a pool table for the Babcock building.                        
               During 1989, 1990, and 1991, petitioner paid $6,122.58,                
          $2,418.90, and $6,334.14, respectively, to Aquatic Interiors for            
          the purchase, installation, and care of two aquariums at the                
          Babcock building.                                                           
               During 1989, petitioner paid $1,350.71 to Louis Hahn & Son,            
          a flower and garden shop, for the purchase and installation of a            
          small waterfall and aquatic plants at the Babcock building.                 
               During 1989, petitioner paid $430.88 to Vic Polk Studio for            
          art posters.                                                                
               During 1989, petitioner paid $2,607.13 for shares of stock             
          purchased through the brokerage firm Hibbard, Brown & Co.  During           
          1991, petitioner sold all of the above-referenced stock.                    
               During November 1990, petitioner paid $169 to Pool City for            
          an artificial Christmas tree.                                               
               During 1991, petitioner paid $741 to Peter Berger for a                
          Motorola Flip cellular telephone.                                           








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