J.J. Zand - Page 285

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               Clemco-                                                                
               Holland       446.22     267.73         178.49                         
               Rosco                                                                  
               Mfg. Co.     1,263.76    505.50         758.26                         
               L.J. Stone      609.17   243.67         365.50                         
               Atlantic                                                               
               Richfield   19,171.30    967.20       1,450.80                         
               Parker                                                                 
               Hannifin     2,315.04       926.01       1,389.03                      
          All payments listed above were deposited to the CTC CNB account             
          during 1974.  In the notice of deficiency for 1974 respondent               
          increased petitioner's income from the above companies by the               
          total amounts attributed to Diesel Power in the CTC receipts                
          journal.22                                                                  
               In the notice of deficiency for 1974 respondent also                   
          increased petitioner's income from Goodyear by $21,089.92 and               
          from Leopold (a Goodyear affiliate) by $4,545.72.  In the                   
          amendment to answer respondent asserts that the �25,655.64                  
          deposited to the Zand FNCB account in 1974 by Goodyear was                  
          equivalent to $58,919.69.  During 1974 various Goodyear                     
          affiliates deposited a total of �25,665.64 to the Zand FNCB                 



          22 In the notice of deficiency for 1974, respondent made an adjustment to   
          income from Clemco-Holland in the amount of $27,178.49.  Respondent now     
          appears to have abandoned the argument with respect to all but $178.49 of that
          amount.                                                                     











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