Michael J. Downing and Sandra M. Downing - Page 23

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                                    Table 8--1995                                     

               Item           Respondent     Court--Fraud   Court--Nonfraud           
      Total listed                                                                    
      accounts deposits     $215,898       $215,898         $215,898                  
      Nontaxable transfers     (35,275)    (35,275)         (35,275)                  
      Returned checks                                                                
      (NSF)                 (7,132)      (7,132)            (7,132)                   
      Gifts                 (502)        (502)              (502)                     
      Expense checks from                                                            
      LCR; rebates          (228)        (228)              (228)                     
      Business                                                                        
      expenditures--cash    4,136          4,136            4,136                     
      Personal living                                                                 
      expenditures--cash    11,618         6,900            6,900                     
      Opening listed                                                                  
      accounts balances     (2,759)      (2,759)            (2,759)                   
      Closing listed                                                                  
      accounts balances     1,113          1,113            1,113                     
      Nontaxable cash       (4,200)      (4,200)            (4,200)                   
      Net wages--Sandra         (15,913)       (15,913)          (15,913)             
      Corrected Sched. C                                                             
      gross receipts        166,756        162,038          162,038                   
      Reported Sched. C                                                              
      gross receipts            82,721         82,721        82,721                   
      Unreported Sched. C                                                             
      gross receipts            84,035         79,317            79,317               
               The parties’ disputes about other Schedule C items, and                
          about Schedule A items, all have been resolved by stipulations,             
          concessions, and deemed concessions.  These resolutions are to be           
          given effect in the computations under Rule 155.                            








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