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APPENDIX A
1988 Gross Receipts
As Stated in Notice of Deficiency1 Concessions Total
Payor Amount
Sea World of Ohio $500 0 $500
Sea World of Ohio 500 0 500
Sea World of Ohio 1,000 0 1,000
Sea World of Ohio 1,500 0 1,500
Swan Lake Llamas 5,750 0 5,750
Sea World of Ohio 1,500 0 1,500
Society Bank 5,750 ($5,750) 0
Bank One 200 (200) 0
Sea World of Ohio 1,500 0 1,500
Sea World of Ohio 1,500 0 1,500
Sea World of Ohio 1,500 0 1,500
Sea World of Ohio 5,000 0 5,000
Jerome T. Grone 2,500 0 2,500
Sea World of Ohio 1,500 0 1,500
Sunny Hill Farm 1,500 0 1,500
John C. Gifford 100 0 100
Sunny Hill Farm 13,500 0 13,500
Piccolo Company 10,000 (10,000) 0
John C. Gifford 1,100 0 1,100
John C. Gifford 7,300 0 7,300
Custom Parrot
Network 3,500 (3,500) 0
Dollar Bank
Cashier Check 15,000 (15,000) 0
Total 82,200 (34,450) 47,750
1On some checks, more than one party is listed on a payor’s
check (i.e., John and Maria Gifford). We note, that in some
instances, respondent may list one payor (i.e., John Gifford) as the
payor when in fact it was the other party, presumably his spouse
(i.e., Maria Gifford) who signed the check. These differences have
no impact on our decision, and for consistency, we use only the name
of the party used by respondent in the notice of deficiency
throughout these appendixes.
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