Roger F. and Carolyn R. Ellis - Page 4




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          to look for employment as a technical consultant or engineering             
          manager for private sector defense contractors.  During the years           
          in issue, petitioner’s search for employment included driving to,           
          or otherwise contacting, numerous companies that might have a               
          need for the types of services he offered.  Petitioner apparently           
          worked for a time during 1991, but after that he remained                   
          unemployed until January 1999 when he was offered and accepted              
          employment as a civilian engineer with the USAF.                            
               Petitioner’s records indicate that, in connection with his             
          search for employment, he visited the offices of Modern                     
          Technologies Corp. in Dayton, Ohio, numerous times, perhaps as              
          often as once a month, during 1995.  In response to an inquiry              
          made by respondent’s agent during the examination, that company             
          indicated that petitioner had not made any contacts with it                 
          regarding employment during 1995 or 1996.                                   
               Petitioners have three daughters.  During the years in                 
          issue, one attended college in Birmingham, Alabama; one attended            
          college in Williamsburg, Kentucky; and the third was employed in            
          Columbia, Missouri.  Three or four times each year, petitioner or           
          petitioners traveled to those cities where one of their daughters           
          was living.                                                                 
               Petitioners are, and were during the years in issue, active            
          members of the First Baptist Church of Fairborn, Ohio (the                  
          Church).  Carolyn R. Ellis was employed as a secretary by the               






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