Haralampos Katerelos and Irene Katerelos - Page 31

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            was $4,200, which he recovered at the rate of $175 per month.  In                             
            1992, Mr. Katerelos sold his interest in Kefalonia for $20,000.                               
            Automobile Deductions Claimed                                                                 
                  During the years at issue, petitioners used Valley National                             
            Bank for their personal and business accounts.  One branch of                                 
            that bank was located approximately .7 miles from NDV, and                                    
            another branch was located approximately 10 miles from NDV.                                   
            During at least certain of the years at issue, Mr. Katerelos                                  
            shopped at a Price Club for supplies for NDV and always wrote                                 
            checks for those supplies.  During at least part of the years at                              
            issue, a Price Club was located approximately 10 miles from NDV.                              
            In 1988, a second Price Club opened for business only .2 miles                                
            from NDV.  After the second Price Club opened, Mr. Katerelos                                  
            wrote checks only to that store to purchase supplies for NDV.                                 
                  Three weeks prior to the trial herein, Mr. Katerelos pre-                               
            pared a summary of his claimed automobile mileage for business                                
            purposes for 1987 through 1991.  All of the miles listed in that                              
            summary were estimated, and he did not keep contemporaneous                                   
            records of the actual miles traveled for alleged business pur-                                
            Former Employees of NDV                                                                       
                  From 1988 to 1991, Elizabeth Solle (Ms. Solle) worked as a                              
            server at NDV.  She generally worked about 20-25 hours per week                               
            during the evening shift and usually did not work on Tuesday or                               
            Wednesday evenings.  During certain periods of her employment,                                

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