Nathanael Roman - Page 11

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                    Claimed Nonbusiness Bad Debts of Ms. Parra,                       
                    Ms. Parra and/or Mr. Parra, and Mr. Ridgway                       
                         Ms. Parra                                                    
               On May 19, 1989, petitioner gave Linda Parra (Ms. Parra),              
          Mr. Parra's wife, a check for $500 (Ms. Parra's check).  The                
          check stub for that check included the following handwritten                
          notation:  "Linda will repay at the rate of $50.00 per week                 
          starting 27 May 1989".  Ms. Parra did not repay petitioner the              
          amount of Ms. Parra's check.                                                
                         Ms. Parra and/or Mr. Parra                                   
               One or more individuals associated with Agape whose identity           
          is not disclosed in the record asked petitioner to pay during               
          1988 and 1989 that portion of the premium under a group health              
          insurance policy maintained by Agape that was attributable to               
          health coverage for Ms. Parra and/or Mr. Parra and their daughter           
          (insurance payment).  Petitioner made one insurance payment                 
          during 1988 and two such payments during 1989.7  Neither Ms.                
          Parra and/or Mr. Parra nor their daughter repaid petitioner the             
          amounts of those insurance payments.                                        






          7  The record does not disclose the amounts of those insurance              
          payments during 1988 and 1989.                                              







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