Richard V. Frederick and Nancy M. Frederick - Page 4

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          Cleaning Services apparently charged and billed Farm Credit                 
          $2,000 for these services, but the bill was never paid.                     
               In 1997, petitioner was employed as an area manager by                 
          Corporate Staffing Resources (CSR).  In connection with this                
          employment he regularly traveled throughout southeastern Michigan           
          where petitioners were living at the time.  Usually petitioner              
          used one of petitioners’ cars for his employment-related travel.            
          When he did, he was entitled to reimbursement by CSR at the rate            
          of $0.24 per mile, claim for which he was required to make on a             
          travel voucher.                                                             
               Some time during 1997 petitioner traveled by air from                  
          Michigan to Arizona to look for a new job.  He remained in                  
          Arizona for approximately 10 days.                                          
               Nancy M. Frederick (Ms. Frederick) was employed as a                   
          “kitchen and bath specialist” by Central Michigan Lumber Company            
          (Central) during 1997.  In connection with this employment she              
          was required to travel for various reasons to Central’s customers           
          or clients, and she did so from time to time during that year.              
          She was reimbursed for her traveling expenses in accordance with            
          Central’s “expense policy”.  According to claims submitted to               
          Central for travel expense reimbursements, she used one of                  
          petitioners’ cars to travel approximately 2,000 miles during 1997           
          in connection with her employment.                                          








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