Frank K. B. Wheeler - Page 11




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               6.   John and Priscilla Buchan - This three-tape set                   
                    covers family pictures of the Buchans.  John                      
                    Buchan worked for petitioner at Wheeler and                       
                    Associates.  Petitioner sold two copies for a                     
                    total of $120.                                                    
               Miscellaneous Videos                                                   
               Table 4 summarizes miscellaneous videotapes that petitioner            
          made and sold.                                                              
                                       Table 4                                        
               1.   Dancer’s Way - This is a promotion video for                      
                    Delores Gay, a dancer who worked with Bob Hope.                   
                    Petitioner sold about eight copies for a total of                 
                    $308.                                                             
               2.   Marketing Resource Group - This business paid                     
                    petitioner to videotape its business meeting.                     
                    Petitioner sold the video for $300.                               
               Video Sales 1993-1995                                                  
               From 1993 through 1995, petitioner had videotape sales as              
          shown in table 5.                                                           
                                       Table 5                                        
                              Year                Sales                               
                              1993                $238                                
                              1994                20                                  
                              1995                 180                                
                              Total                438                                

               Petitioner did not sell any of the videotapes listed in                
          table 1 during 1993 through 1995.                                           
               In 1993, petitioner sold $238 of videotapes.  This consisted           
          of $38 for one copy of the videotape listed as item 8 in table 2            






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