Michael London - Page 21

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             Cars           Date Purchased    Cost       Title                        
             1975 Buick     7/18/75        $7,303      Mrs. London                    
             1976 Volvo 265 7/16/76        8,400       Mrs. London                    
             DLA wagon                                                                
             1978 Buick     3/11/78        9,981       Mrs. London                    
             Estate wagon                                                             
             1980 Cadillac  3/1/80         17,700      Mrs. London                    
             Eldorado                                                                 
             1981 Volvo GLT 6/30/81        14,976      Mrs. London                    
             station wagon                                                            
             1982 Mercedes  2/10/83         35,000     Mr. London                     
             500 SEC coupe                                                            
             1983 Mercedes 300    8/29/8335,000          Mrs. London1                   
             TDT station wagon                                                        
             1985 Mercedes  3/26/85        49,000      Mr. London2                    
             500 SEL sedan                                                            

                  1Mrs. London made a $15,000 downpayment and financed the balance.   
             Petitioners paid the balance due on Jan. 12, 1984.                       
                  2Mr. London traded in his 1982 Mercedes, which had a trade-in       
             value of $32,000, and he financed the balance by obtaining a loan from   
             Broadway Natl. Bank for $20,000.  Petitioners repaid the loan by         
             Nov. 15, 1985.                                                           

             Petitioner's Parents                                                     
                  Both prior to and after petitioners' marriage,                      
             Mr. London's parents were involved with Mr. London in the                
             operation of Heller's Cafe.  Petitioner's father worked                  
             at the bar and petitioner's mother was responsible for                   
             ordering supplies for the bar, and paying some of the                    
             bar's bills.  When petitioner's mother was not feeling                   









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