Albert J. and Helen R. Desantis - Page 20

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                                                    1983                                                       

             Check                                                                                             
             Partnership                        Date           Deposit Date         Amount                     

             AJD/Olde Sawmill on the Lake              12/31/82            1/3/83            126,000           
             AJD/Olde Sawmill on the Lake II           12/31/82            1/3/83            144,000           
             AJD/Rivergreen                            12/31/82            1/3/83            171,000           
             Saltergate II                              1/25/83           1/27/83            120,000           
             AJD/Dierker Rd.                            6/15/83           6/23/83            184,000           
             Rivergreen                                 11/8/83          11/14/83            142,500           
             OSOTL                                      11/8/83          11/14/83            115,000           
             OSOTLII                                    11/8/83          11/14/83            120,000           
                                                                                                              
             Total                                                                       1,422,500             
             Less concessions                                                               (150,000)          
             Total                                                                         1,272,500           







                                                    1984                                                       

                   Partnership                    Date                 Amount                                  

                   Park Place          10/15/84                        $18,000                                 
                   Park Place          10/15/84                        18,000                                  
                   Park Place          10/15/84                        18,000                                  
                   Park Place          10/15/84                        18,000                                  
                   Park Place          10/15/84                        108,000                                 

                   Total                                 180,000                                               

                   In the preparation of petitioner's Federal income tax                                       

             returns, Meeks did not determine whether the checks from Newtowne                                 

             that were endorsed to petitioner, some of which were deducted on                                  

             the partnerships' returns, were included in petitioner's income.                                  











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