Robert D. Booth and Janice Booth, et al. - Page 4

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          Robert D. Booth & Janice Booth (R&J Booth), docket No. 2544-94              
                    Addition to Tax     Penalty                                       
                                   Sec.           Sec.                                
          Year    Deficiency     6651(a)(1)        6662(a)                            
          1990     $15,180         ---            $3,036                              
          1991       8,920         ---            1,784                               
          N.L. Booth & Son, Inc. (N.L. Booth), docket No. 2545-94                     
                    Addition to Tax     Penalty                                       
                                   Sec.           Sec.                                
          Year    Deficiency     6651(a)(1)        6662(a)                            
          1989     $34,000         ---            $6,800                              
          1990      21,883         ---            4,377                               
          John N. Booth & Debra Booth (J&D Booth), docket No. 2546-94                 
                    Addition to Tax     Penalty                                       
                                   Sec.           Sec.                                
          Year    Deficiency     6651(a)(1)        6662(a)                            
          1990     $17,820         ---            $3,564                              
          1991      10,263           ---            2,053                             
          Young & Young, Ltd.(Young & Young), docket No. 5754-94                      
                    Addition to Tax     Penalty                                       
                                   Sec.           Sec.                                
          Year    Deficiency     6651(a)(1)        6662(a)                            
          1989     $12,744         $637           $2,549                              
          Howard S. Young & Elaine P. Young (the Youngs),                             
          docket No. 5755-94                                                          
                    Addition to Tax     Penalty                                       
                                   Sec.           Sec.                                
          Year    Deficiency     6651(a)(1)        6662(a)                            
          1989     $14,008         ---            $2,802                              
          Bruce E. Traegde & Patricia Traegde (the Traegdes),                         
          docket No. 5893-94                                                          
                    Addition to Tax     Penalty                                       
                                   Sec.           Sec.                                
          Year    Deficiency     6651(a)(1)        6662(a)                            
          1989     $14,008         ---            $2,802                              





               4(...continued)                                                        
          year refers to its taxable year ended Sept. 30, 1991.                       




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