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             check.  The proceeds of the check were deposited into the                
             Wholesale Fuels account at Founders Bank.                                
             Deposit Into H&B's Community Bank Account                                
                  On August 25, 1988, petitioner signed check No. 1241                
             in the amount of $1,500 that was drawn on H&B's First                    
             Interstate account and made payable to Community Bank.                   
             The proceeds of this check were later deposited into H&B's               
             account at Community Bank.  Although there is no notation                
             on the check itself, a note attached to the check written                
             by Ms. Melba Petty states:  "Don says travel expense &                   
             repairs note: Deposited in H&B acct 1st Com Bank #252641".               
             Miscellaneous Items                                                      
                  On December 22, 1988, petitioner signed check No. 1477              
             in the amount of $5,900.40 that was drawn on H&B's First                 
             Interstate account and made payable to First Interstate.                 
             A notation on the back of the check states that a cashier's              
             check was issued in lieu of the check.  The front of the                 
             check also bears a notation stating "insurance".  A nota-                
             tion in the space on the pegboard ledger corresponding                   
             to this check states "Rockport Oil Insurance".                           
                  On January 3, 1989, First Interstate issued a                       
             cashier's check payable to the Oklahoma Automobile                       
             Insurance Plan for $5,100.40.  Petitioner purchased this                 
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