Harvey L. Hoover - Page 6

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          payment method.  Petitioner directed Best Ever Dairy to issue one           
          check payable to petitioner in the amount of $10 and a second               
          check payable to Tadd Hoover in an amount equal to the balance              
          due.  Petitioner also instructed Best Ever Dairy to mail both               
          checks to petitioner.  From August 30, 1990, through December 31,           
          1992, Best Ever Dairy followed petitioner’s instructions.                   
               The milk proceeds belonged to petitioner.  When Tadd Hoover            
          received checks from Best Ever Dairy, he endorsed the checks and            
          gave them to petitioner.  Sometime after petitioner told Best               
          Ever Dairy to split the milk sales checks between Harvey Hoover             
          and Michael Hoover or Tadd Hoover, petitioner advised Michael               
          that he was reporting all of the milk sales on his tax returns              
          and paying the taxes due on the milk sales.                                 
               Petitioner’s milk sales to Best Ever Dairy were computed by            
          Best Ever Dairy in terms of gross sales from which it deducted              
          certain expenses attributable to petitioner and remitted the net            
          amount to petitioner.  Petitioner received milk sale proceeds               
          from Best Ever Dairy as follows:                                            
          Year      Gross Sales      Expenses       Net Sales                         
          1990      $146,416.57      $8,615.19     $137,801.38                        
          1991       101,047.40       7,278.94       93,768.46                        
          1992       117,274.22       8,456.73      108,817.49                        

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