- 3 -                                         
                         FINDINGS OF FACT   . . . . . . . . . . . . .  75             
                         OPINION  . . . . . . . . . . . . . . . . . .  77             
               C.  Miscellaneous Items of Schedule C Income   . . . .  81             
                    FINDINGS OF FACT  . . . . . . . . . . . . . . . .  81             
                    OPINION   . . . . . . . . . . . . . . . . . . . .  82             
               D.  Schedule E Income  . . . . . . . . . . . . . . . .  82             
                    FINDINGS OF FACT  . . . . . . . . . . . . . . . .  82             
                    OPINION   . . . . . . . . . . . . . . . . . . . .  83             
               E.  Unidentified Deposits  . . . . . . . . . . . . . .  83             
                    1.  Deposit on March 12, 1985, of $59,000   . . .  84             
                         FINDINGS OF FACT   . . . . . . . . . . . . .  84             
                         OPINION    . . . . . . . . . . . . . . . . .  85             
                    2.  Deposit on September 16, 1986, of $84,521.63   88             
                         FINDINGS OF FACT   . . . . . . . . . . . . .  88             
                         OPINION    . . . . . . . . . . . . . . . . .  89             
                    3.  Deposit on April 9, 1987, of $67,740  . . . .  93             
                         FINDINGS OF FACT   . . . . . . . . . . . . .  93             
                         OPINION    . . . . . . . . . . . . . . . . .  95             
                    4.  Deposit on July 8, 1988, of $140,000  . . . .  96             
                         FINDINGS OF FACT   . . . . . . . . . . . . .  96             
                         OPINION    . . . . . . . . . . . . . . . . .  98             
                    5.  Other Deposits  . . . . . . . . . . . . . . . 103             
                         FINDINGS OF FACT   . . . . . . . . . . . . . 103             
                         OPINION    . . . . . . . . . . . . . . . . . 103             
               F.  Deductions Claimed by Petitioner   . . . . . . . . 103             
                    1.  Schedule C Real Estate Business Deductions  . 103             
                         FINDINGS OF FACT   . . . . . . . . . . . . . 103             
                         OPINION    . . . . . . . . . . . . . . . . . 104             
                    2.  Personal Residence Interest   . . . . . . . . 105             
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