Daniel F. Layman, III - Page 5




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          of the total amount of income he received during calendar years             
          1991, 1992, and 1993.                                                       
               Peggy Layman earned wages of $1,660 in 1991, $4,724 in 1992,           
          and $18,821 in 1993.                                                        
               During calendar year 1991, petitioner made 15 separate wire            
          transfers to Peggy Layman totaling $10,800, as follows:                     
                    Date             Amount                                           
                    1/3       $500                                                    
                    1/7            2,000                                              
                    1/25           950                                                
                    2/8            1,000                                              
                    2/26           1,200                                              
                    4/5            1,500                                              
                    5/10           105                                                
                    8/16           150                                                
                    8/22           500                                                
                    9/9            305                                                
                    9/20           500                                                
                    10/9           600                                                
                    11/18          500                                                
                    12/6           300                                                
                    12/13          500                                                
                    1991 Total    $10,6103                                            
          The $10,800 was deposited into checking account No. 2046133 held            
          at the Mountain Valley National Bank in Conifer, Colorado.  In              
          addition, petitioner sent two checks to Peggy Layman in October             
          1991, one for $200 and one for $500, written on petitioner's                
          checking account held at First Interstate Bank in Phoenix,                  



               3We note that the parties stipulated that the total wire               
          transfers for 1991 is $10,800.  This difference is immaterial to            
          the outcome of the cases.                                                   




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