Michael J. Downing and Sandra M. Downing - Page 22

                                       - 22 -                                         
          proof and our findings based on the preponderance of the                    
          evidence.                                                                   
                                    Table 7--1994                                     

              Item           Respondent     Court--Fraud    Court--Nonfraud           
       Total listed                                                                   
       accounts deposits   $130,352        $130,352         $130,352                  
       Nontaxable                                                                     
       transfers           (12,142)        (12,142)         (12,142)                  
       Gifts               (265)           (265)            (265)                     
       Expense checks                                                                 
       from LCR; rebates        (185)      (185)            (185)                     
       Business                                                                       
       expenditures--cash      25,612      25,612           25,612                    
       Personal living                                                                
       expenditures--cash       6,154      4,054            4,054                     
       Opening listed                                                                 
       accounts balances   (3,584)         (3,584)          (3,584)                   
       Closing listed                                                                 
       accounts balances   2,759           2,759            2,759                     
       Nontaxable cash     (39,507)        (44,907)         (40,507)                  
       Net wages--Sandra       (16,011)        (16,011)         (16,011)              
       Correct Sched. C                                                               
       gross receipts      93,183          85,683           90,083                    
       Reported Sched. C                                                              
       gross receipts          68,758           68,758           68,758               
       Unreported Sched.                                                              
       C gross receipts        24,425           16,925           21,325               
                                                                                     

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