Taylor Miller - Page 32




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          petitioner used business code No. 8999, meaning "other services             
          not classified."                                                            
               The second plan year for the TJM Pension Plan ended October            
          31, 1993.  At trial, petitioner submitted the TJM Pension Plan's            
          Annual Return of Fiduciary of Employee Benefit Trust (Schedule P,           
          Form 5500), the Return/Report of Employee Benefit Plan (Form                
          5500-C/R), the Actuarial Information (Schedule B, Form 5500), and           
          the Application for Extension of Time To File Certain Employee              
          Plan Returns for the plan fiscal year ending October 31, 1993.              
               Petitioner made the following deposits into a trust bank               
          account at Wells Fargo Bank titled in the name of Taylor J.                 
          Miller, Trustee, Taylor J. Miller Defined Benefit Pension Plan              
          (TJM Pension Plan Account):                                                 
                    Date                          Amount                              
                    December 31, 1992             $ 2,500                             
                    January 8, 1993                88,594                             
                                                  91,094                              
               On January 8, 1993, petitioner transferred $85,000 from the            
          TJM Pension Plan Account to Jack White & Company.  Schedule B for           
          the plan year ending October 31, 1992, showed that petitioner               
          made the following contributions to the TJM Pension Plan:                   
                    Date                          Amount                              
                    December 31, 1992             $ 2,500                             
                    January 8, 1993                38,229                             
                                                  40,729                              
               Based on the plan provisions and assumptions used by the               
          actuary for the TJM Pension Plan plan year ending October 31,               





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