Oliver E. Stubblefield - Page 5

                                   - NEXTRECORD  -                                    
               Petitioner possessed an American Express card in 1991, but             
          he rarely used it.  Petitioner never had a monthly balance                  
          greater than $100.                                                          
               Petitioner also possessed a Citibank MasterCard in 1991, but           
          he made no charges to his account during the year.  Petitioner              
          began 1991 with a balance of $631.22, which he paid off during              
          the course of the year.  The record does not disclose what goods            
          or services had been charged to give rise to such balance.                  
               Petitioner also possessed a Discover card in 1991, but he              
          used it only once during the year to make a single purchase in              
          the amount of $23.70.  Petitioner began 1991 with a balance of              
          $447.26, which he paid off during the course of the year.  The              
          record does not disclose what goods or services had been charged            
          to give rise to such balance.                                               
               Petitioner maintained an account with Foley's, a division of           
          the May Department Stores Co., in 1991, but he made no charges to           
          his account during the year.  Petitioner began 1991 with a                  
          balance of $589.49, which he paid off during the course of the              
          year.  The record does not disclose what goods or services had              
          been charged to give rise to such balance.                                  
               Petitioner maintained an account with McDuff's Appliances in           
          1991.  Petitioner did not charge any purchases to his account               
          with McDuff's in 1991 other than a projection screen television             
          that cost approximately $2,000.                                             






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