Earl L. Miller and Nancy B. Miller - Page 3

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            agency in Miami.  In 1989, she began working as a columnist for                             
            the West Side Leader.  In February 1993, she decided to become a                            
            freelance writer, and since then all of her writing has been                                
            conducted on that basis.  Petitioner's articles focus primarily                             
            on recreational travel and related subjects.                                                
                  Petitioner joined Midwest Travel Writers Association and the                          
            Outdoor Writers of America Association in 1990 and 1994,                                    
            respectively.  To become eligible for membership in Outdoor                                 
            Writers of America Association, an individual must have at least                            
            40 published articles.  She is also a member of the Outdoor                                 
            Writers of Ohio.  These organizations provide various benefits to                           
            their members, including networking opportunities and press                                 
            passes that allow the holder access to certain events for free or                           
            at a reduced cost.                                                                          
                  At the time of trial, petitioner had written numerous                                 
            articles and had been published in approximately three dozen                                
            publications.  Petitioner was compensated for her writing on a                              
            per article basis, the details of which are set forth in appendix                           
            I.                                                                                          
                  Petitioner and her husband purchased a travel trailer in                              
            1989 for $13,881.  They purchased a class C motor home (the RV)                             
            in 1994 for $34,537.  During the years in issue, petitioners                                
            traveled on numerous occasions as set forth in appendix II.  Some                           
            of the trips involved either the travel trailer or the RV.                                  





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