John K. Jorman, Jr. and Audrey Jorman - Page 3

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          petitioner was promoted and transferred to Kokomo, Indiana, which           
          is approximately 120 miles from Bloomington.  His assignment with           
          PSI in Kokomo began in January of 1991.                                     
               Prior to his transfer, petitioner traveled to Kokomo by car            
          on several occasions to look for a place to live and eventually             
          rented an apartment there.  He moved into this apartment in late            
          January 1991.  After his transfer was effective, and before he              
          moved into his apartment in Kokomo, petitioner resided with a               
          friend in Fishers, Indiana, for 4 weeks.  Petitioner testified              
          that he paid his friend $100 per week, or a total of $400, for              
          such lodging but offered no corroborating evidence on this point.           
          During this same time period he spent approximately $20 per week            
          on groceries and a total of $60 for meals in restaurants.                   
               There is insufficient evidence in the record to determine              
          whether petitioner incurred any penalty for terminating his lease           
          on the Bloomington apartment.  In connection with the acquisition           
          of the apartment in Kokomo, petitioner incurred expenses for new            
          curtains and other furnishings.                                             
               During 1991, PSI had in effect an employee relocation                  
          program, part of which provided financial and other assistance to           
          employees transferred from one company location to another.                 
          Petitioner qualified for benefits under this program, evidenced             
          by a Miscellaneous Expenses Allowance Agreement entered into by             
          petitioner and PSI on January 7, 1991.  Although not exactly                
          clear from the record, it appears that petitioner received                  

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