J.J. Zand - Page 3

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          V.   Character of Gain on Disposition of Diesel Power Stock . 103           

          VI.  Claimed Capital Losses for 1978 and 1979 . . . . . . . . 105           

          VII. Asserted Claim of Right for 1979 . . . . . . . . . . . . 106           

          VIII. Claimed Schedule C Expense Deductions . . . . . . . . . 108           
               A.  Cost of Goods Sold for 1973  . . . . . . . . . . . . 108           
               B.  Cost of Goods Sold for 1977  . . . . . . . . . . . . 110           
               C.  Cost of Goods Sold for 1978, 1979, and 1981  . . . . 110           
               D.  Claimed Deductions for Commission Expenses . . . . . 110           
               E.  Claimed Deductions for Consulting Fees . . . . . . . 115           
               F.  Claimed Deductions for Management Fees . . . . . . . 117           
               G.  Claimed Deductions for Consulting Fees or Salary . . 120           
               H.  Claimed Deductions for Legal and Professional Fees . 121           
               I.  Claimed Deductions for Salaries and Wages  . . . . . 124           
               J.  Claimed Deductions for Office Expenses . . . . . . . 124           
               K.  Claimed Deductions for Interest Expenses . . . . . . 129           
               L.  Claimed Deductions for Insurance Expenses  . . . . . 132           
               M.  Claimed Deductions for Dues and Publications . . . . 132           
               N.  Claimed Deductions for Depreciation  . . . . . . . . 133           
               O.  Claimed Rental Loss  . . . . . . . . . . . . . . . . 135           
               P.  Claimed Rent Expense--London . . . . . . . . . . . . 135           
               Q.  Claimed Deduction for Loan Origination Fee . . . . . 135           
               R.  Claimed Moving Expense Deduction . . . . . . . . . . 136           
               S.  Investment Tax Credits . . . . . . . . . . . . . . . 136           
               T.  Claimed Deductions for Travel and Entertainment                    
               Expenses . . . . . . . . . . . . . . . . . . . . . . 136               

          IX. Claimed Dependency Exemption and Charitable Contribution                
               Deductions . . . . . . . . . . . . . . . . . . . . . . . 144           
               A.  Dependency Exemption Deduction Claimed for                         
               Tara Daneshvari. . . . . . . . . . . . . . . . . . . 144               
               B.  Deduction for Charitable Contribution Claimed for                  
          Property Transferred to the City of Columbus, Ohio. .144                    
               C.  Deduction for Charitable Contribution Claimed for                  
          Property Transferred to Kenyon College . . . . . . . 146                    

          X.   Claimed Losses From Trusts, Partnerships, Subchapter S                 
               Corporation, and Farming Operations  . . . . . . . . . . 149           






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