Ragnhild A. Westby - Page 76

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                                                           Conceded by               
          Category          Ex./line Nos.       Amount      respondent?               
          Various        39-R/4-21           $1,052.20      Yes                       
          Luth. Broth.   39-R/128-130,                                                
                         133-134             274.62         No                        
          CLE Book       39-R/138            40.00          No                        
          Various        39-R/139            32.33          Yes                       
          Various        39-R/151-193        1,034.18       Yes                       
                         (including 165)                    No                        
          Misc. supp.    39-R/200,203,                                                
                              206,                                                    
                         209-212             432.82         No                        
          Misc. supp.    39-R/214-222,                                                
                              226                1222.17    No                        
          Various        39-R/239-240        110.50         No                        
          Various        39-R/534-538        81.25          Yes                       
          Client exp.    39-R/1132-1134      5,111.56       No                        
          Various        39-R/1437-1567      535.22         Yes                       
          Various        39-R/1787,1791,                                              
                         1802-1803,                                                   
                              1805, 1810,                                             
                             1812,                                                   
                             1815-1816      333.58         Yes                       
          Various        39-R/1826-1828,                                              
                             1830-1832      290.82         Yes                       
          Various        39-R/1839-1840,                                              
                             1845-1846,                                              
                              1849-1855,                                              
                             1857-1858      151.77         Yes                       
          Various        39-R/1864,1870,                                              
                             1876-1877,                                              
                              1881              165.37      Yes                       
                                             9,868.39                                 
               1The amount allowed with regard to these items is based on             
          petitioner’s testimony at trial, which we find credible.                    
               (c) During 1989, petitioner paid the following Schedule C              
          expenses that have not been previously allocated in this analysis           
          to any other Schedule C category:                                           









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