Raymond Verni Schroeder - Page 4

          $6,523.  Mrs. Schroeder also earned wage income in the amount of            
          $170 from the DuPage County board of elections.                             
               Petitioner's sister-in-law, Mrs. Schroeder's sister, died              
          and was cremated during 1993.  His sister-in-law was a follower             
          of the Neptune Society of California, a religious order.  In                
          accordance with the beliefs and customs of the Neptune Society,             
          her ashes were transported out to sea by boat and a religious               
          service was performed.  Petitioner and Mrs. Schroeder paid the              
          Neptune Society $1,010 in connection with this service.                     
               Petitioner and Mrs. Schroeder filed a joint Federal income             
          tax return for 1993.  Mrs. Schroeder died in July 1994.  On their           
          return, they reported no wage income and no taxable Social                  
          Security benefits.  On Schedule C of their joint return,                    
          petitioner reported gross receipts in the amount of $44,244 and             
          deducted expenses totaling $14,581 from his principal business              
          which he identified as that of management consultant.  The                  
          expenses claimed on Schedule C are as follows:                              
               Expense                            Amount                              
               Advertising                          $248                              
               Car and truck expense               1,882                              
               Insurance                           1,116                              
               Legal and professional services       221                              
               Office expense                      2,943                              
               Repairs and maintenance             7,147                              
               Meals and entertainment               918                              
               Total                          $14,475                                 
          In addition, petitioner claimed home office expense in the amount           
          of $106 on Schedule C.  On Schedule A, petitioner and Mrs.                  

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