Duane A. Dworshak - Page 7

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                                                            Amount                    
                                                       respondent                     
                                                            concedes                  
                                                            petitioner                
                              Reported by petitioner      substantiated               
                                1995      1996      1997        for 1997             
          Other income:                                                               
          Commissions         $2,307    $7,326    $2,070                              
          Gross income           2,307     7,326     2,070                            
          Expenses:                                                                   
          Advertising          5,224     2,643     2,955         $2,955               
          Car and truck          918     1,530     1,861          1,861               
          Depreciation           507       348       318           -0-                
          Legal and              -          50       -                -               
          professional                                                                
          services                                                                    
          Repairs and             70       -         -                -               
          maintenance                                                                 
          Supplies               265       357       315         -0-                  
          Travel                 -         497     1,290              267             
          Meals and              -         594     1,394         1,395                
          entertainment                                                               
          Utilities              327       737       617         -0-                  
          Other:                                                                      
          Business courses     126       473       409           -0-                  
          Books                 22       442        97           -0-                  
          Subscriptions         62       206       522           -0-                  
          Business education   -         329       645           -0-                  
          Distributorship/   1,515       233     1,320           1,320                
          franchise fees                                                              
          New product          -       2,896       784           -0-                  
          samples                                                                     
          Product testing    1,379     2,490     4,616             1,846              
               Total expenses  10,415    13,825    17,143        9,644                
                                                                                     
               Net loss        (8,108)   (6,499)  (15,073)                            
               Petitioner untimely filed his return for 1997 on September             
          15, 1999.  Petitioner reported on the Schedule C, Profit or Loss            
          From Business, he attached to that return that his principal                
          business and product or service was “Network Marketing:  Personal           








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