John R. and Lois J. McCarthy - Page 7




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            gun), a scope and mount for rifles, and cleaning supplies.                                 
            Petitioner has had an interest in guns since he was a child.                               
            Petitioner tested the performance of the guns and wrote articles                           
            on his findings.  Petitioner submitted the articles to the                                 
            National Rifle Association and various gun-related publications.                           
            There was no interest in petitioner’s articles.5                                           
                  Petitioner was interested in selling a novel because he                              
            thought it would pay a lot more than articles.  In late 1992,                              
            petitioner submitted two novels (or portions thereof) to literary                          
            agents.  Petitioner did not have a contract with either agent.                             
            One agent passed on the novel submitted to him, and the other                              
            agent recommended that petitioner finish the novel and resubmit                            
            it with $400.  Petitioner completed the novel and resubmitted it                           
            with $400, which was against petitioner’s policy of paying out                             
            money to agents.  It was not selected for publishing.                                      
                  In doing research for the articles and novels, petitioner                            
            traveled to various places.  Petitioner would research the area                            
            and take pictures.  Petitioner’s wife often accompanied him on                             
            these trips.  Petitioner occasionally took courses related to the                          
            topics he wanted to write about.                                                           
                  There is a lot of competition in the literary field.                                 
            Petitioner believes he could have been published without pay, but                          


                  5  The National Rifle Association informed petitioner that                           
            they have their own technical staff to conduct gun testing.                                





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