Raymond F. Kling and Barbara K. Kling - Page 31




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               Respondent did not allow a deduction in 1991 for the cost of           
          the merchandise purchased from Ohio Coin.  Since the merchandise            
          was sold in 1991 as part of the Klein News arrangement, the cost            
          of goods sold for 1991 should be increased by $24,048.85.                   
          2.  Additional Checks Written in 1991 on the Ameritrust and                 
          National City Bank Accounts                                                 
               Petitioners claim that the deductions for purchases and                
          expenses should be increased for the following amounts paid from            
          the Ameritrust and National City Bank accounts in 1991 as                   
          follows:                                                                    
                                 Ameritrust Account                                   
                    Payee                          Amount                             
                    Raymond                       $8,773.00                           
                    Bob Kelly                     500.00                              
                    Ray Duffy                     150.00                              
                    Fred Pachasa                  450.00                              
                    O.U.P.A.1                     300.00                              
                    Jim Mitchell                  4,000.00                            
                    Maintenance Engineering, Ltd.     177.93                          
                    Anna Fox                      1,077.00                            
                    Dan Eberhardt                 240.00                              
                    James Brznack                 60.50                               
                    Jennifer Kling                933.78                              
                    Wade Carsel                   100.00                              
                    Carl Dietz                    19,775.00                           
                    Cash                          1,200.00                            
                    Cash                          2,500.00                            
                    Cash                          1,500.00                            
                    John Pepera                   375.00                              
                    Thomas J. Bowers              1,260.00                            
                    Cash                          120.00                              
               1Ohio Union of Patrolman's Association.                                










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