Oliver E. Stubblefield - Page 7

                                   - NEXTRECORD  -                                    
               In conjunction with the January 1991 purchase of furniture,            
          petitioner confirmed at that time the financial data that he had            
          previously provided to Metropolitan in September 1989, including            
          the representation that his weekly "take-home" pay as a "barber-            
          stylist" was $350.                                                          
               Metropolitan grants credit to prospective customers, and               
          among retailers in Houston it is one of the most liberal in                 
          granting credit.  Metropolitan has granted credit to prospective            
          customers with a bad credit history, including a history of                 
          repossessions, with a 50-percent downpayment.                               
          Petitioner's Sister and Cousin                                              
               As previously indicated, petitioner has a sister by the name           
          of Cynthia S. Bell (Ms. Bell) and a cousin by the name of Sharon            
          B. Williams Rawls (Ms. Rawls).                                              
               During 1991, Ms. Rawls was employed by Methodist Hospital in           
          Houston as a medical technician, a position that she had held for           
          many years.  Ms. Rawls has also held a variety of part-time                 
          positions over the years, including 1991.                                   
               Ms. Rawls filed an income tax return (Form 1040) for 1991.             
          On her return, Ms. Rawls reported total income of $16,645, which            
          amount consisted solely of wages from Methodist Hospital.                   
               Details concerning Ms. Bell's income and employment, if any,           
          are not disclosed in the record.                                            
          Petitioner's Income-producing Activities in 1988 and 1990                   






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