Harvey L. Hoover - Page 10

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          Hoover paid petitioner for the excess of goods and services                 
          provided by petitioner as follows:                                          
               Year Goods and                                                         
               Service Provided         Amount         Date Check Issued              
                    1990           $5,569.32           2/1/91                         
                    1991           7,598.75            1/22/92                        
                    1992           4,743.32            2/3/93                         
          Interest Income                                                             
               In 1990, 1991, and 1992, petitioner received interest income           
          as follows:                                                                 
               Source                   1990           1991       1992                
               Bank One                 $583           --        --                   
               Fidelity Federal         188            --        --                   
               First Merchants Bank     139            $814      $512                 
               Bureau of Public Debt    --        80,468         --                   
               (U.S. savings bonds)                                                   
               Ft. Wayne National       --             --        6,317                
              Bank CDs                                                               
               Lafayette Life Ins. Co.  --             --        13                   
               Tucker Land Contract    2,930         2,339       1,942                
               Total                  13,840      83,621         8,784                
               1 The parties have stipulated that petitioner received                 
          interest income of $3,979 in 1990.  For purposes of this opinion,           
          we shall use $3,840 as the amount of petitioner’s 1990 interest             
          income.                                                                     
          Tax Returns                                                                 
               Petitioner timely filed Forms 1040, U.S. Individual Income             
          Tax Return, for the years 1989, 1990, 1991, and 1992.  Joyce                
          Rouse, a tax return preparer at H&R Block, prepared petitioner’s            
          1989 and 1990 returns.  Petitioner provided Ms. Rouse with lists            
          of his total income and expenses, but he did not have supporting            







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