Fred B. and Georgia Elane Berry - Page 8




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                        Total    Number    Highest                                                     
                        Year        sales     sold   sales price                                       
                        1982        $6,900      3       $5,000                                         
                        1983        352         1          352                                         
                        1984        16,170      13        3,700                                        
                        1985        17,471      15        2,500 (twice)                                
                        1986        7,400       6        2,000                                         
                        1987        4,260       4        1,260                                         
                        1988        9,950       9        2,700                                         
                        1989        2,000       2        1,500                                         
                        1990        8,900       4        3,400                                         
                        1991        5,000       2        3,800                                         
                        1992        7,150       4        4,000                                         
                        1993        750         1          750                                         
                        1994        4,588    4        2,400                                            
                        1995        4,905       4        2,400                                         
                        1996        36,600      6       124,000                                        
                        1997        6,300       2        3,600                                         
                        1998        2,000       1        2,000                                         
                  1  Petitioners’ next highest price in 1996 was $3,750.                               
                  8.    Petitioners' Income From Farm Products, Horse Show                             
                        Prizes, Stud Fees, and Boarding Fees                                           
                  Mrs. Berry usually entered horses in six to eight shows each                         
            year.  Petitioners boarded horses for other people and provided                            
            stud services from 1982 through 1997.  Petitioners received the                            
            following amounts of horse show prize money, stud fees, and fees                           
            for boarding horses:                                                                       


















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