Joseph B. Campbell - Page 7

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               automatically deducted from per capita payments.  The                  
               Tribal Administration shall include in the notice of                   
               the application of federal tax laws, a notice of the                   
               existence of the withholding procedure.                                
               In approximately November 1994, the Department of the                  
          Interior notified the tribe that it had determined the ordinance            
          was in compliance with the IGRA and had approved the ordinance.             
          Discharge of Indebtedness                                                   
               Petitioner borrowed money from the U.S. Department of                  
          Agriculture, Farmers Home Administration (FmHA), on at least                
          three different occasions for operating expenses and other uses             
          with respect to his farming activity.  On July 25, 1983,                    
          petitioner borrowed $32,326 from the FmHA.  On May 30, 1984,                
          petitioner borrowed $35,500 from the FmHA for annual operating              
          expenses and to purchase an irrigation system.  On January 8,               
          1987, petitioner borrowed an unknown amount from the FmHA.  In              
          order to receive loans from the FmHA, petitioner was required to            
          prepare and submit a projection or “prospective plan” for each              
          operating year the loan was effective.7  At some point,                     
          petitioner entered into a security agreement for each of his FmHA           
          loans granting the FmHA a security interest in some of his                  
          chattel, including a tractor, a combine, a planter, a wagon, a              
          plow, and other farming equipment (chattel).                                

               7The only projection included in the record concerned the              
          period Jan. 1 through Dec. 31, 1990.                                        

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