Alice Berger, et al. - Page 19

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          return Schedule C were the following amounts received in 1988:              
          The total cemetery sales income (plot sales, openings and                   
          markers) received in 1988; the total interest from the                      
          maintenance and preservation account; and the total deposits and            
          installment payments received on the Phase I mausoleum.                     
               The total deposits and installment payments received on                
          sales of crypts in the Phase II and Phase IIIA mausoleums in 1987           
          and 1988 were as follows:                                                   
                1987             1988             Total                               
          Phase II       $131,922         $352,193         $484,115                   
          Phase IIIA        -0-              7,317            7,317                   
          131,922          359,510          491,432                                   
          These amounts were not reported on the 1987 and 1988 joint                  
          returns of Howard and Alice Berger.                                         
               The total deposits and installment payments received on                
          sales of Phase I, II, and IIIA mausoleum crypts for the periods             
          January 1 to March 14, 1989, and March 15 to November 17, 1989,             
          were as follows:                                                            
                    Jan. 1-Mar. 14, 1989     Mar. 15-Nov. 17, 1989                    
          Phase I               $49,733.81               $106,989.26                  
          Phase II               48,074.82                149,681.00                  
          Phase IIIA                -0-                    42,299.48                  
          Adjustment              2,378.35                    -0-                     
          Refunds               ( 1,107.60)              (  3,158.00)                 
          99,079.38                295,811.74                                         
               The total cemetery income (plot sales, openings, and                   
          markers) for the above periods in 1989 was as follows:                      
          Jan. 1-Mar. 14, 1989    Mar. 15-Nov. 17, 1989                               





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