Forest R. Preston - Page 7




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          claims an alimony deduction for the amount of these monthly                 
          payments, and for other amounts that he paid or incurred during             
          the subject years for the benefit of Ms. Sowell and/or the                  
          children.  Each amount that petitioner paid or incurred during              
          the subject years, and for which he claims an alimony deduction,            
          is listed below by year, payee, amount, and purpose.2  These                
          amounts are as follows:                                                     
          1992                                                                        
          Payee          Amount       Purpose                                         
          Ms. Sowell       $10,000  Monthly payments                                  
          Ms. Sowell         2,232  Clothes for children                              
          Pacelli High       1,109  Ashley's tuition                                  
          Southern Bell        783  Telephone--Columbus house                         
          Sears                375  Pest control--Columbus house                      
          Ms. Sowell           212  Clothes for Ms. Sowell                            
          Ms. Sowell           350  Barron's school picture                           
          CB&T               1,525  Barron's tuition                                  
          N. C. Pharmacy       447  Drug bill                                         
          Galaxie              210  Satellite T.V.--Columbus house                    
          Dr. Hudson           406  Children's physician                              
          Telecable            514  Cable T.V.--Columbus House                        
          Un. Cities Gas       470  Gas Heat--Columbus House                          
          Dr. Allison          443  Ms. Sowell's dentist                              
          Brookstone School  2,373  Barron's tuition/related exp.                     
          Dr. Helms            665  Ms. Sowell's dentist                              
          Associates           533  Satellite T.V.--Columbus house                    
          Georgia Power      2,125  Electric bill--Columbus house                     
          Columbus Water       524  Water bill--Columbus house                        
          C. Wilson             86  Children's piano activities                       
          Columbus Ledger      116  Newspaper--Columbus house                         
          Ms. Sowell           166  Activities for Barron                             
          R. Waters            385  Tree removal--Columbus house                      
          Grasshopper          685  Lawn care--Columbus house                         
          Ms. Sowell           666  Miscellaneous expenses                            
          Bob's Pool         1,408  Pool liner--Columbus house                        


               2 Petitioner paid all these amounts, but for the $2,204 and            
          $566 amounts shown with Preston Oil for 1992 and 1993,                      
          respectively.  Ms. Sowell charged the $2,204 and $566 amounts to            
          petitioner's account at Preston Oil.  Preston Oil is a                      
          corporation owned and operated by petitioner.                               


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Last modified: May 25, 2011