Walter L. Medlin - Page 88

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                             SCHEDULE C SALE WAX MYRTLE TREES                         

          Notice of deficiency                                                        
               Sale Wax Myrtle Trees-1985    $400                                     
          Amounts in dispute                                                          
               Sale Wax Myrtle Trees-1985    $400                                     

                                   SCHEDULE E INCOME*                                 
          Notice of deficiency                                                        
               Schedule E income-1987        $3,888                                   
          Amounts in dispute                                                          
               Schedule E income-1987        $3,888                                   

          *This item was not reflected in respondent’s reconciliation schedules.      

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