- 31 -
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-
poses.
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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