Oliver E. Stubblefield - Page 3

                                   - NEXTRECORD  -                                    
               Petitioner worked as a barber throughout the year in issue.            
          Although he utilized a barber shop owned by his father,                     
          petitioner was self-employed and not an employee of his father.             
               The barber shop where petitioner worked was open for                   
          business Tuesday through Saturday throughout the year, except on            
          major holidays such as New Year's Day, when it was closed for               
          business.  Petitioner did not work when the barber shop was                 
          closed.                                                                     
               Petitioner, his father, and a cousin worked as barbers at              
          the barber shop, which had 4 barber chairs.                                 
               Petitioner was generally paid in cash by his customers for             
          his services at the barber shop.  Petitioner pocketed some of the           
          cash and deposited the balance in one of the bank accounts that             
          he maintained with Channelview Bank.  See infra "Petitioner's               
          Bank Accounts".                                                             
          Petitioner's Enrollment at the University of Houston                        
               Petitioner attended, but did not graduate from, the                    
          University of Houston, where he matriculated in 1987.  For the              
          spring semester of 1989 petitioner enrolled in 4 courses for a              
          total of 13 credits, and for the fall semester of that same year            
          he enrolled in 3 courses for a total of 10 credits.  Following              
          the spring semester of 1990, petitioner was placed on academic              
          suspension.  Petitioner did not return to the University of                 
          Houston until the fall semester of 1991, at which time he                   
          enrolled in 2 courses for a total of 7 credits.  Following the              




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