Steven K. Stoddard and Ellen M. Stoddard - Page 9




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               2/19/97               Sebos                   17.19                    
               2/19/97          WA State Ferries             61.50                    
               3/3/97       Washington State Ferries         49.20                    
               3/17/97              Allstate                 77.03                    
               3/17/97           Frontier Ford               27.97                    
               3/20/97                GTE                    344.65                   
               3/20/97         City of Anacortes             127.28                   
               4/1/97       Washington State Ferries         49.20                    
               4/6/97             Puget Power                480.76                   
               4/6/97               Allstate                 73.55                    
               4/6/97              Doug Owens                50.00                    
               4/14/97       Skyline Contract Post           16.40                    
                                     Office                                           
               4/16/97          Boelter & Assoc.             560.00                   
               4/30/97          WA. ST. Ferries              49.20                    
               4/30/97               D.O.L.                 491.35                    
               5/7/97                Costco                  129.01                   
               5/17/97           Seattle Times               26.05                    
               5/18/97              Allstate                 77.03                    
               5/22/97         City of Anacortes             122.63                   
               5/25/97         Arcadia Financial             553.17                   
               5/28/97                GTE                   268.09                    
               5/29/97        Frontier Industries           251.68                    
               6/2/97           Frontier Lumber             51.57                     
               6/9/97           Frontier Lumber             14.05                     
               6/10/97      Washington State Ferries         58.75                    
               6/16/97      Washington State Ferries         49.20                    
               6/16/97              Allstate                 77.03                    
               6/17/97         Puget Sound Energy            211.74                   
          Petitioners’ Tax Returns                                                    
               Petitioners filed jointly Form 1040, U.S. Individual Income            
          Tax Return (Form 1040), for 1995 (1995 joint return), 1996 (1996            
          joint return), and 1997 (1997 joint return).  Mr. Stoddard and              
          Ms. Stoddard signed their 1995 joint return on April 10, 1996,              
          and April 12, 1996, respectively.  Petitioners signed their 1996            






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