Sherman J. Miller and Alice K. Miller - Page 5

                                                -  -5                                                   
                  During the years at issue, petitioner traveled from his home                        
            in the St. Paul area to Hayward in a 1986 GMC van which he used                           
            solely for trips to Hayward.  When he was in Hayward, petitioner                          
            ate and slept at the condominium.  Petitioner's wife accompanied                          
            him on 50 to 60 percent of his trips to Hayward.  Some of the                             
            time, petitioner's wife helped petitioner drive.  While in                                
            Hayward, petitioner's wife would use the condominium for her                              
            personal activities, including reading, knitting, and                                     
            embroidering.  Petitioner's wife would also shop in the Hayward                           
            area.  Sometimes petitioner's wife would play golf with                                   
            petitioner and other persons at the Tagalong Country Club near                            
            Hayward and go out to dinner with petitioner and other persons in                         
            Hayward.  Petitioners maintained a boat which was located near                            
            the Hayward condominium.                                                                  
                  There were hotels, motels, and condominiums available for                           
            rent in the Hayward area during the summers of 1987 and 1988.                             
            Condominiums were rented in the Hayward area for approximately                            
            $100 a day.                                                                               
                  During the years at issue, the condominium was unsuitable                           
            for use during the winter months.                                                         
                  During the years at issue, petitioners were members of and                          
            paid dues to the Midland Hills Country Club of Roseville,                                 
            Minnesota (the country club).  Both petitioners used the country                          
            club.  Both petitioners played golf at the country club.                                  
            Petitioner sometimes had meals and drinks at the country club                             

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