Bonito Ruiz Molinar - Page 4

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               On March 20, 1989, petitioner paid $6,000 to the Sheriff's             
          Department to recover his Ford truck.  Later in 1989, the Drug              
          Enforcement Agency (DEA) seized the truck.  The gas tank was                
          still modified to conceal marijuana.  The DEA seized it because             
          it had been used to transport illegal narcotics.                            
               Petitioner bought a 1990 Chevrolet truck for $21,556 on                
          December 28, 1989.  Petitioner paid for the truck in full.                  
               3.   1990                                                              
               Petitioner had gross receipts of $8,767 and expenses of                
          $15,803 (including $9,099 for depreciation) from the motel in               
          1990, for a net loss of $7,036.  He also had $18,078 in rental              
          income for 1990.  He also received $5,000 as damages for an auto            
          accident in Belen, New Mexico, in July 1988.                                
               In 1990, petitioner was in the first of two pickup trucks              
          traveling together that were stopped by the border patrol of the            
          DEA.  There were no drugs in the first truck.  The second truck             
          had 115 pounds of marijuana with a wholesale value of $92,000               
          wrapped in cellophane and concealed in the gas tank.  The driver            
          of the second truck had petitioner's name and telephone number in           
          his possession.  The driver of the second truck was convicted of            
          a drug offense.  Petitioner was not.  Petitioner paid legal fees            
          of $5,000 for criminal defense work.                                        
               Petitioner gave $15,000 to his brother in 1990.                        








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