Laura E. Austin - Page 5

          1990 by $246,536.  This adjustment flowed through to petitioner             
          as ASAP's sole shareholder, producing a corresponding increase in           
          petitioners' income for that year.  Respondent also disallowed              
          two items petitioners claimed as deductions, a $26,676 deduction            
          for computer software research and development costs (the                   
          research and development issue), and a $14,842 deduction for                
          business-related travel expenses (the travel expense issue).                
               Petitioners filed the petition in docket number 15710-94 on            
          August 31, 1994, and respondent filed her answer on September 26,           
          1994.  Hashimoto filed a separate petition in docket number                 
          16009-94 on September 6, 1994, as an innocent spouse, and                   
          respondent's answer to Hashimoto's petition was filed on October            
          24, 1994.  On November 10, 1994, respondent's motion to dismiss             
          Hashimoto from the original case, and retitle the cases in their            
          separate names was granted.  On March 17, 1995, the attorney for            
          Hashimoto, D. Robert Autrey, Jr. (Autrey), moved to withdraw; we            
          granted Autrey's motion on March 22, 1995, and Hashimoto                    
          proceeded pro se.  Both cases were calendared for trial on May 1,           
          1995; however, upon consideration that all of the cases called              
          during the trial session required more time than was available,             
          they were generally continued.  The cases were next calendared              
          for trial on January 29, 1996.  On January 17, 1996, respondent             
          moved to consolidate the cases for trial, briefing, and opinion.            
          We granted respondent's motion.  On the scheduled day of trial,             
          petitioner asked for a continuance because of complications due             

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