Roger L. and Patricia A. Lavallee - Page 9

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         1986                                                                                         
         Per              Per                                                                         
         Office Auditor Barrow     Appeal     Adjustment                                              
         Depreciation                     $12,499           $12,625       ($126)                      
         Repairs                            9,753            14,206      (4,453)                      
         Travel & entertainment             8,891             8,891           0                       
         Claims/chargebacks                   413               413           0                       
         Interest on truck loans                0             5,473      (5,473)                      
         All other expenses                45,862            45,862           0                       
         Total                          $77,418           $87,470     ($10,052)                       

         1987                                                                                         
         Per              Per                                                                         
         Office Auditor Barrow     Appeal     Adjustment                                              
         Depreciation                     $25,904           $37,864    ($11,960)                      
         Repairs                            5,399             8,579      (3,180)                      
         Travel & entertainment             2,519             7,100      (4,581)                      
         Claims/chargebacks                   737               767         (30)                      
         Interest on truck loans                0             4,685      (4,685)                      
         All other expenses                40,266            40,266           0                       
         Total                          $74,825           $99,261    ($24,436)                        

            Thus, petitioners were now claiming Schedule C deductions for                             
            1985 and 1987 in excess of the amounts reported on their returns                          
            for those years, as well as a smaller deduction for 1986:                                 

            Year      Amount per return       Amount per appeal                                       
            1985          $80,883                  $87,094                                            
            1986           87,797                   87,470                                            
            1987           90,188                   99,261                                            


                  On or about May 24, 1993, petitioners' case was reassigned                          
            to Revenue Agent Michael L. Roberts who determined that Mr.                               







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