Albert J. and Helen R. Desantis - Page 14

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                                                     1983                                                       


             JD/Dierker Rd., Ltd.                                                  $96,000                      
             AJD/Robin Woods, Ltd.                                                  80,900                      
             Brafferton Buildings 19 & 30                                           13,600                      
             AJD Development/The 161 Company                                        47,700                      
             Mobile Office Building                                                  6,000                      
             Olde Sawmill on the Lake Buildings 1--8                               128,900                      
             Olde Sawmill on the Lake II, Buildings 1--6 & 9                       106,600                      
             AJD/Bethel Woods                                                      153,900                      
             Total received                                                        828,600                      
             Less concession                                                       (12,000)                     
             Total                                                               816,600                        



                                                     1984                                                       
             Partnership                          Amount          Amount Previously Reported                    



             Total received                       408,650                                                       
             Less concession                      (17,900)                                                      
             Less amount previously reported     (117,050)                                                      
             Total                              273,700                                                         


                   Petitioner does not contest respondent's claim that he                                       

             received payments from the partnerships during the years in                                        

             issue.  Petitioner asserts that the payments were either: (1)                                      

             Repayments to petitioner of loans allegedly made to the                                            

             partnerships; (2) nontaxable partnership withdrawals by                                            

             petitioner which are properly chargeable to his capital accounts;                                  

             or (3) loans to petitioner from the partnerships.                                                  

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