Jon L. Stolte and Esther J. Stolte - Page 6




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          this limited capacity throughout the years in issue and did a               
          small amount of medical consulting work.  Petitioner's                      
          polyneuropathy rendered him unable to drive, and he relied on his           
          wife for transportation.  With her help, he was able to continue            
          his work as the deputy medical examiner.  The P.C. reported gross           
          receipts from 1987 through 1990 ranging from $14,738 to $27,858.            
          These receipts represented payments from petitioner's various               
          medical services and largely related to amounts collected for               
          services rendered prior to 1987.                                            
               Petitioner received benefits under the Provident policy in             
          1987 and 1988 in the amounts of $12,500 and $2,800, respectively.           
          These amounts were calculated in accordance with the above table            
          and were based upon the specific type of injury suffered by                 
          petitioner.3  Petitioner was considered disabled under the                  
          Monarch policy from 1986 forward. He received benefits under the            
          Monarch policy in 1987, 1988, 1989, and 1990, in the amounts of             
          $34,320, $31,700, $35,640, and $35,640, respectively.  These                
          amounts represented the maximum benefit of $2,500 per month.4               



               3The daily indemnity amount for each day petitioner was                
          confined in the hospital due to cancer under the Provident policy           
          is 200 percent of $200 or $400 per day.  In 1987, petitioner was            
          confined in a hospital for 31.25 days and in 1988 was confined              
          for 7 days.                                                                 
               4The $2,500 figure was adjusted each year for a cost-of-               
          living factor.                                                              




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