Sparrow v. Commissioner

CLEVELAND BUCHANAN SPARROW, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Sparrow v. Commissioner Docket No. 17056-79. United States Tax Court T.C. Memo 1988-99; 1988 Tax Ct. Memo LEXIS 129; 55 T.C.M. (CCH) 335; T.C.M. (RIA) 88099; March 7, 1988. Cleveland Buchanan Sparrow, Sr., pro se. Robert E. Langley, for the respondent. CANTREL MEMORANDUM FINDINGS OF FACT AND OPINION CANTREL, Special Trial Judge:1 In his joint notice of deficiency issued to petitioner and Joyce S. Sparrow, 2 respondent determined deficiencies in Federal income tax and additions to the tax for the taxable years 1974 through 1976 as follows: Additions to Tax, I.R.C. 1954 Years Income Tax Section 6653(a) [1974] $ 481.23 $ 57.95 [1975] 460.89 49.55 [1976] 503.00 35.95 *132 The following adjustments to income were determined by respondent in his notice: [1976] Contributions $ 610.00 756.00 $ 409.00 Medical 637.00 525.00 612.00 Employee Business Expenses 1,500.00 1,170.00 1,500.00 Education (180.00) -0- -0- Union Dues (21.00) (26.00) (26.00) Remaining Itemized Deductions 1,988.00 -0- -0- Standard Deduction (2,000.00) -0- -0- $ 2,534.00 $ 2,425.00 $ 2,495.00 The issues for decision are: 1. Whether petitioner is entitled to charitable deductions for 1974, 1975 and 1976 in amounts greater than allowed by respondent. 2. Whether petitioner is entitled to medical deductions for 1974, 1975 and 1976 in amounts greater than allowed by respondent. 3. Whether petitioner is entitled to employee business expenses for 1974, 1975 and 1976 in amounts greater than allowed by respondent. 4. Whether petitioner is entitled to education expenses in 1974, 1975 and 1976 in amounts greater than allowed by respondent. 5. Whether petitioner's underpayments of income tax for 1974, 1975 and 1976 are due to negligence or intentional disregard*133 of rules and regulations within the meaning of section 6653(a). 3 FINDINGS OF FACT Petitioner resided at 843-52nd Street, N.E., Washington, D.C. (hereinafter sometimes called the "52nd Street residence") on the date he filed his petition herein. He and his spouse, Ms. Sparrow, filed joint 1974, 1975 and 1976 Federal income tax returns (hereinafter "return" or "returns") with the Director, Internal Revenue Service Center, Philadelphia, Pennsylvania. Those returns were prepared by Evan Brown an accountant, from information supplied by petitioner. During 1974, 1975 and 1976 petitioner was employed full-time by the Department of the Navy (hereinafter "Navy Dept.") as a computer specialist. During these years he received gross wages in*134 the respective amounts of $ 13,338.40, $ 14,259.20 and $ 14,777.02, all of which was reported on the returns filed for those years. 4 No other income was reported on those returns. Ms. Sparrow was a housewife during these years. The Forms W-25 show petitioner's gross wages and deductions therefrom to be: [1976] Gross Wages $ 13,338.40 $ 14,259.20 $ 14,777.02 Less: Federal Income Tax Withheld 1,185.32 1,178.85 1,180.89 Local Income Tax Withheld 295.88 353.10 398.08 Health Insurance Withheld 396.61 Balance $ 11,460.59 $ 12,727.25 $ 13,198.05 During the years at bar, petitioner and Ms. Sparrow owned the 52nd Street residence*135 as tenants by the entireties, i.e., they held title to the whole with right of survivorship so that, upon the death of either, the other takes whole to the exclusion of the heirs of the deceased. During these years they lived in said residence together with their four children, Cleveland Jr., Solomon, Noah and James. During 1974-1975 and part of 1976, the 52nd Street residence contained six rooms consisting of three bedrooms, one full bath, living room and a kitchen. A desk was maintained in one of the bedrooms. At some unspecified time in 1976, a six room addition to said residence was completed. The residence then consisted primarily of four bedrooms, one full bath, kitchen, storage area, dining room, living room, a half-room office on the second floor and a basement. The telephone during this entire period was listed in petitioner's name. During the years at dispute petitioner and Ms. Sparrow maintained joint checking account no. XX-XXXX1557 at the Riggs National Bank, Washington, D.C. (hereinafter sometimes referred to as "RNB" or the "personal account"). More than 415 checks drawn on that account, virtually all of which were prepared and signed by Ms. Sparrow, were submitted*136 at trial. 6 However, no bank statements or deposit slips were submitted and many checks are missing. 7 At the time of trial petitioner had been a Baptist minister for some 25 years and during that time had worked in various churches and organizations. Throughout 1974 and up to January 25, 1975 he was the President of United American Appeal ("United American"), which was not a church and for which he worked as a minister. United American's purpose was to carry on community religious activities such as the Mayor's Youth Program, parades, revivals, prayer breakfasts and luncheons. The headquarters of United American was the 52nd Street residence. During this period United American maintained checking account no. X-XX158-2 at the Bank of Virginia, Arlington, Virginia (hereinafter sometimes referred to as the "Bank of Va." or, for the purpose of simplicity, the "separate account"). Petitioner was the sole signatory on this account. He had total control over the management and financial*137 affairs of United American, including the deposits made to and the checks drawn on this account. Checks were drawn on this account for such things as charitable contributions, a home mortgage payment, dry cleaning, clothes, shoes, doctors, prescriptions and TV repairs. While deposit slips and checks pertaining to this account were submitted by petitioner, no bank statements were submitted and many checks are missing. 8 United American was not an entity as defined in section 170(c), contributions to which would be deductible under section 170(a). In addition, it never applied for and was never granted tax exempt status under section 501(a). United American was nothing more than the alter ego of petitioner. 9 On January 25, 1975, Sparroworld Baptist Corporation (hereinafter sometimes called "Sparroworld"), United American's successor, was incorporated. On or about August 18, 1977, Sparroworld*138 through petitioner, its President, submitted a Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, to the Internal Revenue Service. Therein it advises that its sources of financial support include churches and religious organizations in the Washington, D.C. metropolitan area and that it has been and continue to be involved in community activities, including the keeping of prayer in the public school systems. It further reports that it has promoted its activities through a prayer breakfast and through messages delivered by "Reverend Cleveland B. Sparrow." Additionally, it states that it has no members but that it does have a board of directors which consists of petitioner, Ms. Sparrow and Rev. Walter A. Grey (who was deceased at the time of trial). By letter dated March 2, 1978, the Internal Revenue Service notified Sparroworld in part -- Based on information supplied, and assuming your operations will be as stated in your application for recognition of exemption, we have determined you are exempt from Federal income tax under section 501(c)(3) of the Internal Revenue Code. *139 * * * Donors may deduct contributions to you as provided in section 170 of the Code. * * * Sparroworld's headquarters in 1975 and 1976 was the 52nd Street residence. The corporation continued to maintain the separate account at the Bank of Va. Petitioner remained the sole signatory on this account. While deposit slips and checks relating to the account were submitted by petitioner, no bank statements were submitted and many checks are missing. 10 Sparroworld, which likewise is not a church, was a viable, separate taxable entity, apart from petitioner. 11 As a minister and president of United American and Sparroworld, petitioner gave sermons, lectures and speeches for which he was remunerated. This income was not reported by either United American or Sparroworld since, according to petitioner, neither*140 had gross income in excess of $ 10,000.00 a year. However, all of this income, amounts unknown, was deposited in the separate account. In addition, both United American and Sparroworld received contributions, amounts also unknown, from churches, individuals and other religious organizations, all of which were similarly deposited in the separate account. In 1970, petitioner received a bachelor's degree from Federal City College, Washington, D.C. and in 1973 he received a master's degree from the same institution. During 1974-1976 he took a number of courses at Virginia Polytechnic Institute and State University ("VPI"), courses that would lead to a doctor's degree in adult education. In the Winter 1976 Term (i.e., during January, February and March) he took and successfully completed courses in the Fundamentals of Accounting and Financial Planning. As a result of taking these courses, which he completed prior to the time he filed the returns at dispute, he acquired more than a passing knowledge about balance sheets and profit and loss statements. In addition, he was instructed that individuals and corporations were separate taxable entities. Contributions It was petitioner's*141 habit during 1974-1976 to take his pay check from the Navy Dept. to the Bank of Va. where he would either deposit his whole check in the separate account or a large portion thereof receiving back a small portion in cash. Petitioner claimed charitable contributions as itemized deductions on the 1974, 1975 and 1976 returns. 12 The amounts of the deductions claims, the amounts allowed and disallowed by respondent are: [1976] Claimed 13 $ 1,000.00 $ 1,500.00 $ 1,500.00 Allowed 390.00 744.00 1,091.00 Disallowed $ 610.00 $ 756.00 $ 409.00 Checks (in the aggregate) reflecting charitable contributions for which petitioner would be entitled to a deduction in 1974, 1975 and 1976 as follows: Separate Account Personal Account [1976] $ 140.49 14 $ 7.00 15 0 16 $ 19.00 17 $ 834.00 18 $ 19.00 *142 *143 In sum, based on the record, petitioner is entitled to the following deductions for contributions: $ 390.00 for 1974; $ 841.00 for 1975 and; $ 1,091.00 for 1976. Medical Expenses Petitioner claimed medical expense deductions on the 1974, 1975 and 1976 returns. For these years, medical expense deductions are calculated by reference to a taxpayer's adjusted gross income: medical expenses are deductible to the extent they exceed 3 percent of adjusted gross income. Medicine and drug expenses are deductible as medical expenses to the extent that they exceed 1 percent of adjusted gross income. 19 The deductions claimed by petitioner, the amounts allowed and disallowed by respondent are as follows: [1976] Claimed $ 907.12 $ 1,021.85 $ 1,091.32 Allowed 270.12 496.85 479.32 Disallowed $ 637.00 $ 525.00 $ 612.00 On the 1974, 1975 and 1976 returns petitioner claimed expenses in the following amounts for insurance premiums for medical care, medicine and drugs, doctor bills and transportation: [1976] Insurance Premiums $ 396.61 $ 396.61 $ 513.13 Medicine and Drugs 304.00 345.60 298.27 Doctor's Bills 600.00 700.00 721.00 Transportation 20 80.00 90.00 90.00 $ 1,380.61 $ 1,532.21 $ 1,622.40 *144 Medical expenses were paid in 1974, 1975 and 1976 to doctors and for prescriptions by petitioner, United American and Sparroworld. 21 Checks reflecting these payments (in the aggregate) are as follows: Separate Account [1976] DR. RX DR. RX DR. RX $ 70.00 $ 13.20 $ 15.00 [0] Personal Account [1976] DR. RX DR. RX DR. RX $ 194.00 $ 94.15 $ 237.00 $ 131.49 $ 409.00 $ 272.65 Based on the evidence of record petitioner is entitled to a medical expense deduction for 1975 in the amount of $ 269.73, which is $ 227.12 less than the amount allowed by respondent. 22 However, petitioner is entitled to medical expense deductions in 1974 and 1976 in the respective amounts of $ 305.46 (which is $ 35.34 more than the amount allowed by respondent) and $ 663.70 (which is $ 184.38 more than the amount allowed by respondent). 23 *145 Employee Business Expenses Petitioner claimed automobile expenses on the 1974, 1975 and 1976 returns. These expenses were reported as having been incurred on behalf of United American and Sparroworld. 24 The amounts claimed, the amounts allowed and disallowed by respondent are: [1976] Claimed 25 $ 1,500.00 $ 1,500.00 $ 1,500.00 Allowed [0] 330.00 [0] Disallowed $ 1,500.00 $ 1,170.00 $ 1,500.00 In each year in issue petitioner reported that his personal automobile was driven 22,000 miles, of which 10,000 miles in each year was for business purposes. He maintained no records or diary reflecting mileage for business purposes. Checks reflecting payments (in the aggregate) for gasoline and oil are as follows: Separate Account Personal Account [1976] $ 304.27 26 $ 833,97 27 $ 630.72 $ 193.71 $ 533.18 $ 760.02 *146 Education Expenses Petitioner claimed no expense for education on the 1974, 1975 and 1976 returns. During the audit of petitioner's returns he claimed entitlement to such expenses. Respondent allowed an educational expense for 1974 in the amount of $ 180.00 for courses taken which respondent determined maintained and improved petitioner's skills as a computer specialist. Respondent allowed no expense for courses taken in 1975 or 1976. Checks reflecting payments for education (in the aggregate) are as follows: Separate Account Personal Account [1976] $ 68.95 $ 368.30 28 $ 376.75 29 -0- 30 $ 126.00 -0- *147 Section 6653(a) Additions to Tax Petitioner is an educated man. He knew, prior to the time he filed the returns involved herein, that individuals and corporations were separate taxable entities. For reasons of his own he persisted, throughout the years involved herein, to commingle his only reported income, i.e., his wages from the Navy Dept., with income and contributions received by or on behalf of United American and Sparroworld. He kept no books and records which would accurately reflect his personal income and expenses or the income, contributions and expenses of either United American or Sparroworld. Petitioner knew that his returns for each of the years at bar were to be filed on or before April 15 of the succeeding taxable year. Notwithstanding, the 1974 return, which is dated April 14, 1975 and which should have been filed on April 15, 1975, was filed on May 3, 1976. The 1975 return, which is dated April 12, 1976 and which should have been filed on April 15, 1976, was filed on May 4, 1976. The 1976 return, which is dated April 14, 1977 and which should have been filed on April 15, 1977, was filed on June 23, 1977. 31 *148 OPINION At the outset, we think it not only appropriate but necessary to make a few observations. On the date this case was first called for trial the parties represented to the Court that additional time was needed to discuss the possibility of settlement or to ready the case for trial. A short continuance was granted. Thereafter, pursuant to the parties' requests, the case was twice more continued. When the case was finally tried, some 4 months after it had first been called for trial, petitioner was no better prepared than on the date the case was originally called. We have before us a 313 page transcript wherein we find petitioner's rambling testimony to be at times confusing, conflicting and downright baffling. During the course of the trial petitioner proceeded to dump on the Court over 860 checks together with a number of exhibits. To make matters worse, it is impossible to determine how respondent arrived at his disallowances. In such posture, we have devoted an inordinate amount of time to this record. We have done the best we can in order to come up with what we think is the correct result. 32 *149 Rule 142(a) states in pertinent part that "the burden of proof shall be upon the petitioner, * * *." Petitioner was repeatedly advised by the Court, both before and during the trial, that the burden of proof was upon him with respect to every issue placed at dispute. It is well settled that petitioner has the burden of proving respondent's determinations are incorrect. Welch v. Helvering,290 U.S. 111 (1933). Moreover, with respect to deductions, taxpayers are required to maintain and present for examination books and records to establish their rights to the deductions claimed. New Colonial Ice Co. v. Helvering,292 U.S. 435 (1934); section 6001. Contributions Section 170(a) allows as a deduction any charitable contribution, as defined in subsection (c), paid in a taxable year, subject to limitations set forth in section 170(b). We have found that petitioner is entitled to a deduction for charitable contributions for 1975 in the amount of $ 841.00, *150 which is more than the amount allowed by respondent. Petitioner has produced no probative evidence to show that he is entitled to a deduction in a greater amount. For 1974 and 1976 he has produced no probative evidence showing that he is entitled to deductions in amounts greater than allowed by respondent. Accordingly, we sustain respondent's determination for 1974 and 1976. Welch v. Helvering, supra;Rule 142(a).33 Medical Expenses Section 213 provided a deduction for medical expenses not compensated for by insurance or otherwise in an amount by which such expenses paid during the taxable year exceed 3 percent of adjusted gross income. We have found that petitioner is entitled to medical expense deductions in 1974 and 1976 in the amounts of*151 $ 305.46 and $ 663.70, which said amounts are greater than the amounts allowed by respondent. Petitioner has produced no probative evidence to show that he is entitled to deductions of higher amounts. For 1975 he has produced noo probative evidence showing that he is entitled to a deduction in an amount greater than allowed by respondent. We, therefore, sustain respondent's determination for 1975. Welch v. Helvering, supra;Rule 142(a). Employee Business Expenses Under section 162(a) an employee or self-employed individual may deduct the cost of operating an automobile to the extent it is used in a trade or business. Furthermore, three conditions must be satisfied before a deduction will be allowed for a claimed business expense under section 162(a). 34 It must be (1) incurred in carrying on a "trade or business," (2) "ordinary and necessary," and (3) "paid or incurred during the taxable year." A business purpose is implicitly required by section 162(a). Whether an expenditure qualifies as an ordinary and necessary expense incurred in a trade or business*152 is an issue of fact. Commissioner v. Heininger,320 U.S. 467, 475 (1943). For the years 1974-1976 a taxpayer may use a simplified method to calculate the deduction. It can be computed using a standard mileage rate $ .15 per mile for the first 15,000 miles of business use each year. A deduction under this method is in lieu of all operating and fixed costs allocable to business purposes, including fuel and depreciation. This method was used by petitioner. However, petitioner maintained no diary or records that would reflect mileage for business purposes. It is not possible to make any allocation on this record. Petitioner has wholly failed to show that he is entitled to any expense for use of his automobile for business purposes. Respondent's determinations are sustained. Welch v. Helvering, supra;Rule 142(a). Education Expenses Respondent allowed petitioner an education expense in 1974. Petitioner has wholly failed to*153 produce any probative evidence to show that he is entitled to an educational expense for any of the years at bar in excess of the amounts determined by respondent and, therefore, respondent's determinations are sustained. Welch v. Helvering, supra;Rule 142(a). Section 6653(a) Additions to Tax Respondent determined that petitioner is liable for the additions to the tax under section 6653(a) for the taxable years 1974 through 1976.35 Negligence under section 6653(a) is lack of due care, or failure to do what a reasonble and ordinarily prudent person would do under the circumstances. Neely v. Commissioner,85 T.C. 934, 947 (1985). Respondent's determinations that petitioner's underpayments of tax were due to negligence or intentional disregard of rules and regulations is "presumptively correct and must stand unless the taxpayer can establish that he was not negligent." Hall v. Commissioner,729 F.2d 632, 635 (9th Cir. 1984). Petitioner therefore bears the burden of proving that he is not liable for the additions to the tax. Rule 142(a); Bixby v. Commissioner,58 T.C. 757, 791 (1972); Enoch v. Commissioner,57 T.C. 781, 802 (1972).*154 Petitioner is an educated and intelligent man. Indeed, in addition to being awarded an undergraduate degree and a master's degree, he has taken and successfully completed some 10 courses leading to a doctorate in adult education. He was, by his own admission, aware of the fact that individuals and corporations were separate taxable entities. Yet, for reasons of his own, he deliberately commingled his only reported income, i.e., his salary from the Navy Dept., with the income and contributions received by or on behalf of United American and Sparroworld. See Boyer v. Commissioner,69 T.C. 521, 538-539 (1977). He kept no books and records which would accurately reflect his*155 income and expenses or the income, contributions and expenses of either United American or Sparroworld. Many of the items he seeks a deduction for are personal items for himself or members of his family which were paid by Sparroworld, a corporation. Those items, if deductible, would be deductible by the corporation, not petitioner. Finally, while petitioner was admittedly aware of the fact that the returns at dispute were to be filed by April 15, of the following year, all the returns were filed late. Petitioner's conduct here shows without question a lack of due care and a failure to do what a reasonable and ordinarily prudent person would do under the circumstances. Petitioner is liable for the additions to the tax under section 6653(a). See Patel v. Commissioner,T.C. Memo. 1988-33, and Walter v. Commissioner,T.C. Memo. 1980-31. Respondent's determinations, therefore, are sustained. 36 Finally, we address and answer other contentions raised by petitioner during trial -- (a) That he is entitled to office-in-home*156 expenses for each year at bar. Suffice it to say that there is no probative evidence in the record showing that he is entitled to such expenses. (b) That, as president of Sparroworld, he attended the World Baptist Convention in Stockholm, Sweden, in 1975 and is entitled, as a business expense, to all expenses incurred and paid for in connection with that trip. The record is otherwise. Indeed, the record strongly indicates that all of those expenses were paid for by Sparroworld, a corporation and not by petitioner. (c) That he is entitled to expenses, either as a charitable contribution or as a business expense for a prayer breakfast in 1976. The record shows that approximately one-half of those expenses were paid by the individuals who attended the breakfast and the balance was paid by Sparroworld. (d) That he was unable to fully substantiate his claimed deductions and expenses because many of the checks that were submitted to respondent's audit agent were not returned to him or his representative. Respondent vehemently resists this contention. The record simply does not support petitioner's self-serving statement. Further, petitioner did not call or subpoena his representative*157 as a witness. Since he did not do so, we assume that the testimony of his representative would not have been favorable. See Wichita Terminal Elevator Co. v. Commissioner,6 T.C. 1158, 1165 (1946), affd. 162 F.2d 513 (10th Cir. 1947). In accord with the foregoing, Decision will be entered under Rule 155. Appendix A 1974, 1975 and 1976 Deposit Tickets Bank of Va. Checking Account No. 7-07158-2 United American/Sparroworld Rev. Cleveland B. Sparrow, Sr., President [1974] Date Amount 1-4-74 $ 430.00 1-17-74 375.00 1-30-74 380.00 2-15-74 338.38 3-4-74 350.00 3-28-74 370.00 4-26-74 370.00 5-8-74 21.12 5-8-74 370.00 5-22-74 370.00 5-22-74 21.12 6-3-74 170.00 6-4-74 391.12 6-18-74 350.00 7-3-74 325.00 7-17-74 391.12 7-31-74 370.00 8-15-74 380.00 8-29-74 370.00 9-11-74 400.12 9-26-74 391.12 10-11-74 250.00 10-24-74 370.00 12-17-74 421.55 12-21-74 400.00 $ 8,375.65 [1975] Date Amount 1-2-75 $ 200.00 1-21-75 100.00 1-30-75 140.00 2-24-75 220.00 3-10-75 200.00 3-25-75 422.61 4-16-75 150.00 4-25-75 75.00 5-6-75 400.00 5-19-75 100.00 5-21-75 400.00 5-27-75 60.00 6-3-75 400.00 6-17-75 400.00 6-23-75 35.00 6-30-75 250.00 7-3-75 1,071.08 7-15-75 100.00 7-29-75 400.00 8-12-75 432.53 8-26-75 400.00 9-9-75 432.53 9-23-75 400.00 10-6-75 20.00 10-7-75 382.53 10-10-75 6,800.00 10-29-75 1,900.00 11-12-75 400.00 11-26-75 350.66 12-4-75 375.00 12-18-75 350.00 12-31-75 350.00 $ 17,716.94 *158 [1976] Date Amount 1-19-76 $ 400.00 1-30-76 400.00 3-31-76 400.00 6-3-76 343.53 6-28-76 40.00 6-29-76 343.53 7-27-76 3,100.33 8-24-76 342.48 $ 5,369.87 Appendix B 1974, 1975 and 1976 Checks Bank of Va. Checking Account No. 7-07158-2 United American/Sparroworld Rev. Cleveland B. Sparrow, Sr., President Check [1974] Date No. Payee Amount Purpose 1-28-74 [478] Seat Pleasant Drugs $ 13.20 RX 2-4-74 [482] Perpetual Bldg. Assn. 199.00 Home Mortgage 2-12-74 [480] Billy's Valet 16.07 Cleaning 2-13-74 [481] Joseph Porter 10.79 2-19-74 [484] Division Hardware 13.12 2-19-74 [486] Milton Chisley Flower Shop 10.50 2-23-74 [490] Charles Datcher Lodge 20.00 2-25-74 [492] Vermont Ave. Baptist Church 2.00 2-25-74 [493] Vermont Ave. Baptist Church 5.00 3-2-74 [494] Robert Hall 41.45 Clothes 3-2-74 [495] Kinney 18.71 Shoes 3-7-74 [498] Friends-Kennedy Center 7.50 3-12-74 [499] Mason's Exxon 15.60 3-12-74 [501] Navy, Local #1 21.00 Union Dues 3-27-74 [496] L. P. Steuart 164.75 3-29-74 [504] Baptist Minister's Wives 22.00 4-13-74 [503] American Services 10.80 4-15-74 [505] First Baptist church ("FBC") 4.00 4-22-74 [506] Interdenominational Minister's Wives 20.00 5-6-74 [510] FBC 5.00 5-13-74 [517] Vermont Ave. Baptist Church 5.00 5-25-74 [512] Hechinger Co. 49.21 6-14-74 [523] Virginia Polytechnic Institute ("VPI") 60.00 6-16-74 [522] FBC 1.00 6-18-74 [521] VPI 8.95 6-19-74 [524] Civil Air Patrol 8.50 6-25-74 [527] FBC 2.00 6-25-74 [528] FBC 1.00 6-28-74 [531] Mason's Exxon 12.00 6-28-74 [532] Harry I. Martin, M.D. 15.00 Doctor 6-28-64 [533] Electa Chapter 17.00 Dues 7-7-74 [550] Mason's Exxon 10.00 7-14-74 [537] FBC 2.00 7-19-74 [540] Washington Afro-American 14.00 7-30-74 [541] Washington Post 3.35 7-30-74 [542] D.C. Treasurer 30.00 7-31-74 [544] Mason's Exxon 10.15 8-3-74 [546] Capital Hill Art & Frame Co. 8.40 8-3-74 [547] Hour of Alert 5.00 8-6-74 [548] Jammie's Tire Shop 21.82 8-10-74 [551] Mason's Exxon 25.00 8-12-74 [552] Mason's Exxon 30.00 8-13-74 [554] Mason's Exxon 20.00 8-24-74 [558] Billy's Valet 11.73 Cleaning 8-29-74 [553] Hechinger Co. 26.32 Cinderblocks 9-2-74 [560] Bank of Virginia 20.00 9-11-74 [562] Division Hardware 25.72 9-18-74 [563] Isaac Kassow, Inc. $ 22.00 9-18-74 [565] Taylor and Son's, Inc. 41.53 9-21-74 [566] FBC 2.00 9-29-74 [568] FBC 2.00 9-30-74 [567] FBC 1.00 10-1-74 [569] Mason's Exxon 93.75 10-5-74 [570] FBC 2.00 10-9-74 [573] Civil Air Patrol 17.00 10-9-74 [574] L. P. Steuart Marlowe, Inc. 110.52 10-9-74 [592] Keitt Printing Co. 40.00 10-13-74 [577] FBC 2.00 10-14-74 [576] Baptist Minister's Conference 27.00 10-17-74 [579] Frank R. Epps 21.33 10-22-74 [581] Evan Brown 12.00 Accountant 10-23-74 [582] Ruth Turner 15.00 10-23-74 [583] Mason's Exxon 8.50 10-25-74 [584] Mason's Exxon 24.88 10-25-74 [586] Stuart McGuire Co., Inc. 34.90 10-29-74 [585] Dr. Walker 15.00 Doctor 11-2-74 [588] Billy's Valet 9.18 Cleaning 11-2-74 [590] Pursell's Book Store 5.99 11-3-74 [591] FBC 2.00 11-9-74 [593] Mason's Exxon 20.50 11-10-74 [594] FBC 2.00 11-10-74 [595] FBC 1.00 11-17-74 [596] FBC 2.00 11-17-74 [597] FBC 1.00 11-23-74 [600] Fred Camp 110.00 TV Repair 11-26-74 [601] Dr. West 15.00 Doctor 12-1-74 [602] Mason's Exxon 8.40 12-7-74 [469] FBC 2.00 12-8-74 [603] FBC 1.00 12-13-74 [606] VPI 180.00 12-14-74 [605] Mason's Exxon 25.49 12-14-74 [609] FBC 1.00 12-14-74 [610] FBC 2.00 12-16-74 [607] Washington Post 5.00 12-16-74 [608] Dr. West 15.00 Doctor 12-21-74 [613] FBC 2.00 12-23-74 [611] Postmaster 10.80 Rental-P.O. Box 12-23-74 [614] FBC 1.00 12-30-74 [617] Dr. Walker 10.00 Doctor $ 1,988.41 [1975] 1-3-75 [620] Dr. Walker $ 15.00 Doctor 1-6-75 [622] FBC 2.00 1-6-75 [623] FBC 1.00 1-7-75 [621] Mason's Exxon 7.75 1-13-75 [626] FBC 1.00 1-18-75 [628] Washington Post 5.00 1-20-75 [630] FBC 1.00 1-20-75 [631] FBC 2.00 1-21-75 [624] Mason's Exxon 21.90 1-24-75 [625] Mason's Exxon 10.05 1-25-75 [632] The Bookstore 5.00 1-27-75 [633] Dr. West 15.00 Doctor 1-27-75 [635] D.C. Treasurer 12.00 1-27-75 [636] D.C. Treasurer 2.50 1-29-75 [637] George Wash. University 67.00 1-29-75 [638] Mason's Exxon 20.30 2-6-75 [640] Charles Green 12.50 2-7-75 [641] Mason's Exxon 7.45 2-8-75 [642] 1975 Fauntroy Birthday Party 10.00 2-9-75 [643] FBC 2.00 2-14-75 [645] Mason's Exxon 18.00 2-16-75 [644] FBC 1.00 2-16-75 [646] FBC 2.00 2-19-75 [648] Mason's Exxon 19.00 2-24-75 [649] FBC 1.00 2-24-75 [650] Rev. Charles Parker 1.00 2-25-75 [651] VPI 15.00 2-25-75 [652] Adult Education Assn. 10.00 2-25-75 [653] Mason's Exxon 25.00 2-26-75 [647] Mason's Exxon 12.75 2-28-75 [654] Baptist Minister's Wives 5.00 3-1-75 [655] Student Bookstore 8.70 3-1-75 [656] Mason's Exxon 22.25 3-3-75 [657] FBC 2.00 3-3-75 [658] FBC 4.00 3-5-75 [659] Mason's Exxon 9.75 3-7-75 [660] Mason's Exxon 15.00 3-7-75 [662] VPI 180.00 3-8-75 [663] D.C. Treasurer 53.50 Car tags 3-10-75 [664] FBC 2.00 3-11-75 [665] Mason's Exxon 18.35 3-12-75 [666] D.C. Treasurer 25.00 3-15-75 [667] Washington Post 5.00 3-17-75 [668] FBC 2.00 3-17-75 [669] FBC 5.00 3-20-75 [670] Mason's Exxon 9.07 3-23-75 [671] FBC 2.00 3-23-75 [672] FBC 1.00 3-23-75 [673] Rev. Carl Patterson 9.90 3-25-75 [676] VPI 45.80 3-26-75 [674] Mason's Exxon 2.75 3-29-75 [677] Mason's Exxon 31.75 Gas 11.75-Cash 20.00 3-31-75 [678] Mason's Exxon 11.85 4-2-75 [697] Mason's Exxon 56.25 4-5-75 [680] Seat Pleasant Drugs 10.15 RX 4-6-75 [681] FBC 2.00 4-6-75 [682] FBC 1.00 4-9-75 [684] Mason's Exxon 18.50 4-11-75 [686] American Fed. Govt. Employees 21.00 4-12-75 [687] Seat Pleasant Drugs 7.50 RX 4-12-75 [688] Ms. Mary Patterson 40.00 Baptist Wives Dinner 4-21-75 [690] FBC 2.00 4-21-75 [691] FBC 1.00 4-26-75 [692] Girl Scouts 5.50 4-28-75 [693] FBC 2.00 4-28-75 [694] FBC 1.00 5-7-75 [698] Mason's Exxon 31.10 5-11-75 [701] FBC 1.00 5-11-75 [702] FBC 2.00 5-11-75 [703] FBC 3.00 5-14-75 [696] Mason's Exxon 20.35 5-17-75 [704] Charles L. Lee 20.00 5-17-75 [706] World Future Society 91.00 5-19-75 [707] FBC 2.00 5-19-75 [708] FBC 3.00 5-21-75 [711] March of Dimes 5.00 5-21-75 [712] GEICO 10.85 5-21-75 [713] Mason's Exxon 11.00 5-22-75 [715] D.C. Treasurer 10.00 Transfer of tags 5-24-75 [695] Mason's Exxon 5.00 5-24-75 [717] Mason's Exxon 9.75 5-24-75 [718] Seat Pleasant Drugs 7.50 RX 5-26-75 [701] FBC 2.00 5-28-75 [705] Roper Jr. High 6.00 School Trip 5-28-75 [706] Mason's Exxon 10.00 5-31-75 [707] Mason's Exxon 23.75 6-6-75 [711] Mason's Exxon 25.00 Cash 6-8-75 [715] Pine St. Baptist Church 5.00 Jr. Choir 6-10-75 [713] Seat Pleasant Drugs 17.49 RX 6-10-75 [714] Mason's Exxon 33.60 6-14-75 [717] Mason's Exxon 5.00 6-14-75 [718] Mason's Exxon 5.00 6-19-75 [722] Civil Air Patrol 42.75 Uniforms 6-19-75 [723] Civil Air Patrol 26.70 Uniforms 6-20-75 [720] C&P Tel. Co. 37.00 6-21-75 [721] Mason's Exxon 20.00 6-21-75 [726] Billy's Valet 17.50 Cleaning 6-22-75 [724] FBC 2.00 6-27-75 [729] Mason's Exxon 35.10 6-28-75 [732] Navy Federal Credit Union 13.00 6-28-75 [733] Passport Photos 3.50 7-3-75 [734] Navy Federal Credit Union 500.00 7-4-75 [742] Mason's Exxon 4.50 7-20-75 [737] FBC 1.00 7-20-75 [741] FBC 2.00 7-23-75 [744] Civil Air Patrol 16.00 7-23-75 [745] Civil Air Patrol 6.00 7-26-75 [747] Mason's Exxon 16.00 7-27-75 [749] FBC 1.00 7-27-75 [750] Rehobeth Baptist Church 1.00 7-27-75 [751] Rehobeth Baptist Church 1.00 7-28-75 [746] Civil Air Patrol 6.00 8-2-75 [754] Mason's Exxon 23.60 8-2-75 [755] Vermont Ave. Bapt. Church 10.00 8-2-75 [756] Vermont Ave. Bapt. Church 10.00 8-2-75 [757] Vermont Ave. Bapt. Church 5.00 8-2-75 [758] Vermont Ave. Bapt. Church 5.00 8-2-75 [759] Vermont Ave. Bapt. Church 5.00 8-2-75 [760] Order of Eastern Star 17.00 8-3-75 [761] FBC 2.00 8-3-75 [762] FBC 1.00 8-10-75 [764] FBC 5.00 8-10-75 [765] FBC 2.00 8-12-75 [782] A. M. West, M.D. 20.00 Doctor 8-16-75 [767] Washington Post 5.00 8-17-75 [768] FBC 5.00 8-17-75 [769] FBC 2.00 8-18-75 [770] Roland B. Scott, M.D. 15.00 Doctor 8-18-75 [772] GEICO 29.68 8-24-75 [774] FBC 2.00 8-24-75 [775] FBC 1.00 8-31-75 [777] FBC 2.00 8-31-75 [778] FBC 1.00 9-3-75 [753] Mason's Exxon 7.00 9-3-75 [773] Mason's Exxon 35.00 9-8-75 [780] Home Mission Board 10.00 9-10-75 [781] Schamback Miracle Revivals 5.00 9-13-75 [783] Seat Pleasant Drugs 12.75 RX 9-13-75 [784] Billy's Valet 11.05 Cleaning 9-13-75 [785] Vermont Ave. Bapt. Church 4.00 9-16-75 [786] Mason's Exxon 13.00 9-18-75 [789] Mason's Exxon 10.00 9-18-75 [790] Rev. R. W. Schamback 5.00 9-19-75 [791] Rev. R. W. Schamback 2.00 9-19-75 [793] Mason's Exxon 15.00 9-19-75 [795] Rev. R. W. Schamback 1.00 9-19-75 [796] Rev. R. W. Schamback 1.00 9-19-75 [797] Rev. R. W. Schamback 1.00 9-21-75 [799] Evangel Temple 2.00 9-21-75 [800] Evangel Temple 1.00 9-21-75 [801] Evangel Temple 1.00 9-21-75 [802] Evangel Temple 1.00 9-21-75 [805] Rev. R. W. Schamback 25.00 9-21-75 [806] 12th St. Christian Church 2.00 9-21-75 [807] 12th St. Christian Church 1.00 9-21-75 [808] Rev. E. Gillespie 1.00 9-22-75 [803] Mason's Exxon 35.00 9-23-75 [810] C&P Tel. Co. 72.16 9-24-75 [811] Mason's Exxon 15.00 9-28-75 [812] Rehobeth Baptist Church 1.00 9-28-75 [813] Rehobeth Baptist Church 1.00 9-28-75 [814] Rehobeth Baptist Church 1.00 10-5-75 [817] FBC 2.00 10-5-75 [818] FBC 1.00 10-5-75 [819] Vermont Ave. Bapt. Church 1.00 10-5-75 [820] Vermont Ave. Bapt. Church 1.00 10-5-75 [821] Vermont Ave. Bapt. Church 1.00 10-8-75 [823] Mason's Exxon 14.00 10-8-75 [825] Charles Datcher Lodge 40.00 10-10-75 [824] VPI 41.85 10-10-75 [826] Friends of the Kennedy Center 7.50 10-10-75 [846] Mason's Exxon 27.30 10-12-75 [827] Pine St. Baptist Church 25.00 10-13-75 [829] AFGE Local #1 21.88 Union Dues 10-14-75 [830] Fairmont Baptist Church 5.00 10-14-75 [832] Mason's Exxon 10.50 10-26-75 [834] FBC 2.00 10-26-75 [835] FBC 1.00 10-26-75 [836] St. Mary's Bapt. Church 1.00 10-16-75 [837] St. Mary's Bapt. Church 1.00 10-26-75 [838] The Celestial Choraleers 10.00 Dinner 11-1-75 [842] Mason's Exxon 20.80 11-2-75 [843] FBC 2.00 11-2-75 [844] FBC 1.00 11-2-75 [845] FBC 3.95 Hymnal 11-2-75 [847] FBC 2.00 11-11-75 [849] Roland B. Scott, M.D. 65.00 Doctor 11-17-75 [850] Dr. West, M.D. 39.00 Doctor 11-17-75 [851] Petworth Drugs 18.70 RX 11-17-75 [853] Roland B. Scott, M.D. 40.00 Doctor 11-21-75 [854] Mason's Exxon 26.95 11-22-75 [855] Mt. Zion Bapt. Church 10.00 11-23-75 [856] FBC 2.00 11-23-75 [857] FBC 1.00 11-26-75 [859] Navy Federal Credit Union 97.12 12-7-75 [862] Rev. Eugene Pearson 1.00 12-8-75 [863] FBC 2.00 12-8-75 [864] FBC 1.00 12-11-75 [867] Yuill Black, M.D. 199.00 Doctor 12-12-75 [869] Civil Air Patrol 6.00 12-12-75 [870] Civil Air Patrol 6.00 12-12-75 [871] Baptist Minister's Wives 5.00 12-12-75 [872] WETA 5.00 12-12-75 [873] WETA 5.00 12-21-75 [875] FBC 2.00 12-21-75 [876] FBC 1.00 12-29-75 [879] Mason's Exxon 32.50 12-31-75 [868] Navy Federal Credit Union 97.12 $ 3,448.62 [1976] 1-2-76 [910] Mason's Exxon 11.42 1-5-76 [883] Mason's Exxon 8.00 1-8-76 [885] VPI 28.90 1-8-76 [894] VPI 168.00 1-11-76 [891] FBC 2.00 1-11-76 [892] FBC 1.00 1-14-76 [896] Mason's Exxon 5.00 1-14-76 [897] Sidney H. Walker, M.D. 60.00 Doctor 1-15-76 [898] Disclosure, Inc. 11.34 1-18-76 [900] FBC 1.00 1-19-76 [973] COFEPE 2.00 1-25-76 [903] FBC 1.00 1-25-76 [904] FBC 1.00 1-25-76 [906] Washington Post 5.00 1-29-76 [902] Mason's Exxon 9.85 1-30-76 [913] Baptist Ministers Conference 25.00 1976 & 1977 Dues 1-31-76 [912] A. M. West, M.D. 39.00 Doctor 2-1-76 [914] FBC 1.00 2-6-76 [908] Seat Pleasant Drugs 6.10 RX 2-6-76 [917] Mason's Exxon 50.05 Gas & Cash 2-8-76 [918] FBC 1.00 2-9-76 [909] Mason's Exxon 29.39 2-15-76 [920] Brookland Bapt. Church 2.00 2-18-76 [919] Mason's Exxon 8.51 2-20-76 [922] Navy Federal Credit Union 197.12 2-21-76 [921] Billy's Valet 10.50 Cleaning 2-21-76 [923] Mason's Exxon 9.20 2-21-76 [925] Natl. Baptist Voice 3.00 2-21-76 [926] Natl. Baptist Convention 5.00 3-2-76 [930] Kohn, Savett 100.00 Discrimination Suit 3-6-76 [931] D.C. Treasurer 80.00 Car tags, etc. 3-7-76 [932] FBC 1.00 3-7-76 [933] FBC 6.00 Senior Choir 3-8-76 [929] Mason's Exxon 8.00 3-12-76 [934] S. L. Branson 276.00 3-14-76 [935] FBC 1.00 3-17-76 [936] Mason's Exxon 13.25 3-17-76 [937] Civil Air Patrol 24.50 3-25-76 [941] Mason's Exxon 30.00 3-26-76 [940] Walden University 35.00 Summer 1976 3-27-76 [942] Cosmopolitan Secretarial 14.00 3-27-76 [944] Mason's Exxon 23.80 3-27-76 [945] G.M.U. 2.00 3-28-76 [943] Capital View Bapt. Church 2.00 3-31-76 [948] VPI 126.00 4-1-76 [947] Rehobeth Bapt. Church 12.00 4-4-76 [949] Rehobeth Bapt. Church 1.00 4-4-76 [950] Rehobeth Bapt. Church 2.00 4-8-76 [946] Mason's Exxon 7.00 4-11-76 [953] Rehobeth Bapt. Church 1.00 4-11-76 [954] Rehobeth Bapt. Church 2.00 4-13-76 [951] VPI 16.85 4-15-76 [952] Kohn, Savett 100.00 Discrimination suit 4-24-76 [955] Harrison McLeod 148.50 4-24-76 [956] Oliver Parker 148.50 4-24-76 [957] Thomas Turner 50.00 5-9-76 [958] FBC 1.00 5-10-76 [961] AFGE 26.25 Union Dues 5-12-76 [959] Mason's Exxon 21.25 5-21-76 [960] WUST 5.00 6-2-76 [962] Civil Air Patrol 18.00 6-4-76 [964] Mt. Zion Bapt. Church 5.00 6-5-76 [965] FBC 2.00 6-5-76 [966] FBC 2.00 6-11-76 [967] Sidney Walker, M.D. 40.00 Doctor 6-13-76 [968] 19th St. Bapt. Church 1.00 6-13-76 [969] 19th St. Bapt. Church 1.00 6-18-76 [970] Mason's Exxon 21.35 6-21-76 [963] Mason's Exxon 10.00 6-25-76 [974] Springer's 247.70 Robe 6-26-76 [976] Mason's Exxon 40.00 6-27-76 [971] Fairmont Baptist Church 50.00 7-4-76 [972] Pine St. Bapt. Church 25.00 7-9-76 [975] Mason's Exxon 30.00 7-11-76 [979] WUST 108.80 25 min. program 7-12-76 [980] Club East Athletic Assn. 40.00 7-13-76 [977] Kohn, Savett 100.00 Discrimination Suit 7-18-76 [981] New Hope Bapt. Church 1.00 7-18-76 [982] New Hope Bapt. Church 2.00 7-24-76 [986] U.S. Postmaster 25.00 P.O. Box 7-24-76 [987] Civil Air Patrol 19.00 7-24-76 [988] Civil Air Patrol 6.00 7-25-76 [983] FBC 1.00 7-26-76 [985] Mason's Exxon 21.60 8-4-76 [990] WUST 100.00 Announcements 8-5-76 [989] Mason's Exxon 27.00 8-7-76 [984] Scripture Church 5.00 8-8-76 [991] James W. Hart 50.00 8-9-76 [993] Mason's Exxon 10.25 8-14-76 [992] WUST 50.00 Broadcast 8-15-76 [997] Vermont Ave. Bapt. Church 70.00 Dues 8-15-76 [998] Metropolitan Bapt. Church 2.00 8-21-76 [995] WUST 50.00 Broadcast 8-28-76 [999] WUST 54.20 9-3-76 [722] Insta-Print, Inc. 8.00 9-3-76 [996] WUST 55.70 Broadcast 9-4-76 [723] Washington Afro 79.20 9-8-76 [1001] Natl. Bapt. Convention 25.00 9-8-76 [1002] Natl. Bapt. Convention 2.00 9-9-76 [1004] Rev. N. Smith 2.00 9-11-76 [1005] Concerned Christians 100.00 9-12-76 [1007] Lucille R. Miller 300.00 Prayer Breakfast 9-12-76 [1008] Baptist Foreign Mission 10.00 9-13-76 [724] Instant Passport 10.50 9-17-76 [1010] C&P Tel. Co. 43.93 9-17-76 [1011] Wall Street Journal 11.18 9-17-76 [1013] Washington Hilton 50.00 Prayer Breakfast 9-18-76 [1014] Mason's Exxon 26.25 Gas & Cash 9-21-76 [1015] American Express 15.72 9-24-76 [1017] Washington Hilton 307.00 Prayer Breakfast 9-25-76 [1018] Mason's Exxon 25.00 9-25-76 [1020] Insta-Print, Inc. 7.25 9-26-76 [1023] N.A.A.C.P. 10.00 9-28-76 [1019] Mason's Exxon 11.25 9-29-76 [1009] Insta-Print, Inc. 8.80 10-2-76 [1024] Mason's Exxon 27.60 10-12-76 [1006] Washington Hilton 16.12 10-13-76 [1025] June Gaskins Davis 75.00 10-15-76 [1030] C&P Tel Co., 37.63 10-17-76 [1027] Penna. Ave. Bapt. Church 5.00 10-22-76 [1028] Mason's Exxon 4.35 10-24-76 [1031] Rehobeth Bapt. Church 1.00 10-24-76 [1032] Rehobeth Bapt. Church 12.00 10-24-76 [1033] Vermont Ave. Bapt. Church 8.00 10-26-76 [1034] American Express Co. 20.89 10-26-76 [1036] Washington Afro-American 19.80 10-26-76 [1037] Electra Chapter 17.00 10-26-76 [1038] Charles Datcher Lodge 20.00 Dues 10-28-76 [1029] Mason's Exxon 25.00 10-30-76 [1042] Rev. Eugene M. Pearson 10.00 10-31-76 [1043] Rev. Charles E. Fields 10.00 10-31-76 [1044] Tabernacle Bapt. Choir 2.00 11-1-76 [1039] Mason's Exxon 26.00 11-3-76 [1040] Columbia Cadet Squad 24.00 11-6-76 [1046] Purcell's Religious Books 5.77 11-6-76 [1050] Cathedral Choral 10.00 11-7-76 [1041] Friendship Bapt. Church 2.00 11-7-76 [1047] Rev. B. H. Whiting 7.00 11-7-76 [1048] Mt. Zion Bapt. Church 5.00 11-7-76 [1049] Friendship Bapt. Church 10.00 11-9-76 [1045] Mason's Exxon 25.00 11-12-76 [1051] C&P Tel. Co. 15.36 11-18-76 [1052] Mason's Exxon 10.85 11-20-76 [1053] Mason's Exxon 24.75 11-21-76 [1055] FBC 2.00 11-21-76 [1056] FBC 1.00 11-21-76 [1057] FBC 10.00 11-23-76 [1059] Mason's Exxon 29.75 $ 4,851.83 *159 Appendix C 1974, 1975 and 1976 Checks 1 RNB Joint Checking Account No. 17-03441557 Cleveland B. Sparrow Joyce S. Sparrow Check [1974] Date No. Payee Amount Purpose 1-7-74 [3996] People's Drug Store $ 15.89 RX 1-10-74 [4000] Mason's Exxon 3.00 1-15-74 [4003] Harry I. Martin, M.D. 20.00 Doctor 1-21-74 [4004] E.L.C. 4.50 TV (Hospital) 1-21-74 [4006] C&P Telephone 22.85 1-23-74 [4008] E.L.C. 4.50 TV (Hospital) 1-25-74 [4009] E.L.C. 2.25 TV (Hospital) 1-29-74 [4012] Harry I. Martin, M.D. 10.00 Doctor 2-23-74 [4025] Washington Post 2.50 3-9-74 [4028] D.C. Treasurer 31.06 3-18-74 [4029] C&P Tel. Co. 44.96 3-23-74 [4032] D.C. Treasurer 53.50 Car Tags 3-26-74 [4033] Harry I. Martin, M.D. 10.00 Doctor 3-28-74 [4035] People's Drug Store 12.41 RX 4-10-74 [4037] Natl. Bank of Wash. 41.00 Second Trust 4-10-74 [4039] C&P Tel. Co. 43.84 4-10-74 [4040] A. R. Ugel, M.D. 2 22.00 Doctor 4-12-74 [4044] Seat Pleasant Drugs 8.70 RX 4-13-74 [4045] A. M. West, M.D. 12.00 Doctor 4-13-74 [4046] Billy's Valet 8.93 Cleaning 4-13-74 [4050] People's Drug Store 4.31 RX 4-22-74 [4054] William H. Seward, M.D. 25.00 Doctor 4-22-74 [4055] Seat Pleasant Drugs 5.20 RX 4-25-74 [4057] Mason's Exxon 11.20 Gas 4-27-74 [4060] Washington Post 2.86 5-7-74 [4081] Mason's Exxon 10.50 Gas 5-8-74 [4061] Seat Pleasant Drugs 24.40 RX 5-13-74 [4064] Vermont Ave. Bapt. Church 1.00 5-20-74 [4074] Washington Post 3.10 6-22-74 [4099] Billy's Valet 9.03 Cleaning 7-3-74 [4107] Mason's Exxon 12.75 Gas 2.75-Cash 10.00 7-8-74 [4111] FBC 15.00 Baby Contest 7-13-74 [4113] Billy's Valet 9.69 Cleaning 7-15-74 [4114] Sidney Walker, M.D. 30.00 Doctor 7-19-74 [4122] D.C. Treasurer 17.33 7-19-74 [4120] C&P Tel. Co. 34.27 8-2-74 [4124] Mason's Exxon 18.90 Gas 8-8-74 [4125] Apex Plumber's 6.25 Pipe 8-8-74 [4126] Postmaster 10.00 Stamps 8-10-74 [4128] Mason's Exxon 20.00 Gas & Cash 8-14-74 [4132] Mason's Exxon 10.50 Gas 5.50-Cash 5.00 8-19-74 [4137] FBC 1.00 8-19-74 [4140] C&P Tel. Co. 53.18 8-21-74 [4144] Mason's Exxon 7.40 Gas 8-24-74 [4147] Washington Post 3.09 8-26-74 [4150] Mason's Exxon 7.40 Gas 8-29-74 [4152] The Bookstore 2.50 Books 9-3-74 [4153] Mason's Exxon 30.00 9-7-74 [4155] Mason's Exxon 10.00 Gas 7.00-Cash 3.00 9-9-74 [4157] FBC 1.00 9-18-74 [4160] Mason's Exxon 7.30 Gas 9-21-74 [4162] Billy's Valet 7.65 Cleaning 9-23-74 [4164] FBC 1.00 9-26-74 [4168] Mason's Exxon 10.60 Gas 10-3-74 [4171] Hechinger Co. 11.63 10-4-74 [4173] Washington Post 4.85 10-5-74 [4174] Billy's Valet 11.99 Cleaning 10-11-74 [4177] Washington Star News 11.60 Advertising 10-12-74 [4177] Mason's Exxon 15.21 Gas 10.21-Cash 5.00 10-16-74 [4179] Mason's Exxon 10.50 Gas 10-18-74 [4181] Billy's Valet 13.77 Cleaning 10-18-74 [4182] Mason's Exxon 5.50 Gas 10-23-74 [4185] Sidney Walker, M.D. 30.00 Doctor 10-28-74 [4189] Washington Post 5.00 11-1-74 [4191] Sidney Walker, M.D. 20.00 Doctor 12-6-74 [4211] A. M. West, M.D. 15.00 Doctor 12-10-74 [4212] Mason's Exxon 8.15 Gas 12-12-74 [4217] C&P Tel. Co. 59.75 12-17-74 [3965] Audio-Visual Aid 5.00 12-18-74 [4219] People's Drug Store 11.99 RX 12-23-74 [4226] Mason's Exxon 18.60 Gas 8.60-Cash 10.00 12-30-74 [4238] Mason's Exxon 9.20 Gas 12-30-74 [4241] United American Appeal 200.00 12-30-74 [4243] Participating Bank's Loan Fund 30.12 12-31-74 [4242] Mason's Exxon 25.00 Cash $ 1,320.16 [1975] 1-3-75 [4244] Seat Pleasant Drugs $ 13.10 RX 1-9-75 [4248] Mason's Exxon 30.75 Gas 10.75-Cash 20.00 1-9-75 [4249] Harry Martin, M.D. 15.00 Doctor 1-9-75 [4250] Mason's Exxon 10.00 Cash 1-11-75 [4252] Mason's Exxon 18.68 Gas 8.68-Cash 10.00 1-14-75 [4259] United American Appeal 100.00 1-14-75 [4255] D.C. Treasurer 30.49 1-14-75 [4258] C&P Tel. Co. 25.68 1-14-75 [4260] Mason's Exxon 10.00 Cash 1-14-75 [4261] Civil Air Patrol 39.25 Dinner 1-15-75 [4262] Mason's Exxon 35.50 Gas 5.50-Cash 30.00 1-18-75 [4265] Mason's Exxon 16.90 Gas 11.90-Cash 5.00 1-25-75 [4267] Mason's Exxon 14.50 Gas 4.50-Cash 10.00 1-27-75 [4270] FBC 1.00 1-27-75 [4271] Mason's Exxon 16.00 Gas 6.00-Cash 10.00 1-29-75 [4272] Seat Pleasant Drugs 7.50 RX 1-30-75 [4273] United American Appeal 140.00 1-30-75 [4274] Seat Pleasant Drugs 11.26 2-1-75 [4275] Mason's Exxon 12.60 Gas 7.60-Cash 5.00 2-15-75 [4287] Mason's Exxon 25.00 Cash 2-22-75 [4294] Mason's Exxon 15.40 Gas 5.40-Cash 10.00 2-22-75 [4296] Roland Scott, M.D. 15.00 Doctor 2-24-75 [4293] United American Appeal 220.00 3-1-75 [4302] Billy's Valet 6.63 Cleaning 3-8-75 [4304] Mason's Exxon 25.50 3-10-75 [4303] United American Appeal 200.00 3-14-75 [4313] Roper Jr. High 12.00 Child's Class Ring 3-14-75 [4316] C&P Tel. Co. 25.94 3-14-75 [4318] A. R. Ugel, M.D. 20.00 Doctor 3-15-75 [4319] Mason's Exxon 13.14 Gas 8.14-Cash 5.00 3-20-75 [4326] Seat Pleasant Drugs 15.50 RX 3-20-75 [4327] Bookstore 8.40 3-21-75 [4328] Mason's Exxon 5.00 Cash 3-27-75 [4332] Ms. Clyburn 14.00 Girl Scout cookies 4-3-75 [4338] The Bookstore 1.00 Sparrow, Jr. 4-5-75 [4340] Billy's Valet 8.77 Cleaning 4-12-75 [4344] Mason's Exxon 17.00 Gas 7.00-Cash 10.00 4-12-75 [4346] Billy's Valet 16.83 Cleaning 4-14-75 [4347] United American Appeal 150.00 4-14-75 [4348] FBC 1.00 4-15-75 [4351] Mason's Exxon 19.45 4-17-75 [4352] L. P. Steuart 71.09 Car Repair 4-18-75 [4353] Mason's Exxon 21.40 Gas 11.40-Cash 10.00 4-18-75 [4354] Sterling Optical 7.95 Frame 4-21-75 [4356] FBC 1.00 Youth Choir 4-22-75 [4357] Seat Pleasant Drugs 5.20 RX 4-23-75 [4358] Merritt School PTA 28.00 Child's School Trip 4-24-75 [4365] United American Appeal 75.00 4-24-75 [4366] Plumber 12.00 Pipe 4-25-75 [4350] Mason's Exxon 10.00 4-28-75 [4370] FBC 1.00 Gospel Chorus Day 4-28-75 [4371] Mason's Exxon 6.65 5-9-75 [4375] Seat Pleasant Drugs 5.20 RX 5-10-75 [4377] Mason's Exxon 15.85 Gas 5.85-Cash 10.00 5-17-75 [4384] Mason's Exxon 11.25 5-19-75 [4387] C&P Tel. Co. 32.44 5-20-75 [4386] FBC 1.00 5-21-75 [4393] Roper Jr. High 8.50 Cap & gown 6-4-75 [4406] Mason's Exxon 21.00 Gas 11.00-Cash 10.00 6-4-75 [4408] Mason's Exxon 5.00 Cash 6-6-75 [4409] Mason's Exxon 12.30 Gas 7.30-Cash 5.00 6-15-75 [4411] Washington Post 5.00 6-16-75 [4412] Mason's Exxon 28.50 6-17-75 [4415] A. M. West, M.D. 20.00 Doctor 6-18-75 [4417] Seat Pleasant Drugs 6.10 RX 6-18-75 [4418] Mason's Exxon 7.00 6-19-75 [4420] Mason's Exxon 22.35 Gas 7.35-Cash 10.00 6-30-75 [4424] Mason's Exxon 10.00 7-3-75 [4433] Mason's Exxon 7.75 7-3-75 [4434] Seat Pleasant Drugs 10.15 RX 7-7-75 [4437] Mason's Exxon 10.00 Cash 7-8-75 [4438] GEICO 14.05 Auto Ins. 7-9-75 [4439] Civil Air Patrol 15.70 Uniform 7-9-75 [4440] Mason's Exxon 8.85 7-11-75 [4441] Mason's Exxon 10.00 Cash 7-12-75 [4442] Washington Post 5.00 7-14-75 [4444] FBC 6.00 7-15-75 [4445] Mason's Exxon 16.15 Gas 6.15-Cash 10.00 7-16-75 [4449] C&P Tel. 39.74 7-18-75 [4453] Mason's Exxon 16.10 Gas 6.10-Cash 10.00 7-18-75 [4454] A. M. West, M.D. 20.00 Doctor 7-21-75 [4458] Mason's Exxon 10.30 7-27-75 [4460] FBC 6.00 7-29-75 [4462] D.C. Treasurer 27.86 7-29-75 [4464] GEICO 15.34 Car Ins. 8-8-75 [4470] Mason's Exxon 5.00 8-9-75 [4471] Mason's Exxon 10.20 8-11-75 [4354] Mason's Exxon 8.75 8-11-75 [4473] Mason's Exxon 15.00 8-15-75 [4476] Mason's Exxon 15.00 Gas 10.00-Cash 5.00 8-15-75 [4477] Mason's Exxon 5.00 Repairs 8-18-75 [4481] Seat Pleasant Drugs 7.45 RX 8-19-75 [4484] Mason's Exxon 5.00 8-22-75 [4485] Mason's Exxon 5.00 8-22-75 [163] Crystal City Music Center 160.00 Stereo 8-23-75 [4488] Fred Camp 8.00 TV Repair 8-23-75 [4489] Mason's Exxon 8.00 8-24-75 [164] FBC 20.00 Trip 8-25-75 [4490] Mason's Exxon 5.00 Cash 8-26-75 [4492] Mason's Exxon 11.50 Gas 6.50-Cash 5.00 9-5-75 [4498] Mason's Exxon 17.80 9-6-75 [4500] Mason's Exxon 40.00 Cash 9-8-75 [4352] C. Pearson 50.00 Blue Prints 9-15-75 [4360] FBC 1.00 9-16-75 [4361] International Underwriters 3.75 School Ins.-Child 9-20-75 [4363] Washington Post 4.50 9-23-75 [4364] Woodson Sr. High 2.25 Gym Locker 9-24-75 [4366] D.C. Treasurer 3.50 9-29-75 [4374] Mason's Exxon 15.00 9-29-75 [4375] VPI 126.00 9-29-75 [4376] Dept. Motor Vehicles 12.00 9-30-75 [4378] Mason's Exxon 10.00 10-4-75 [4377] Mason's Exxon 30.20 Gas 10.20-Cash 20.00 10-10-75 [4381] Mason's Exxon 20.00 Gas 10.00-Cash 10.00 10-10-75 [4382] A. M. West, M.D. 20.00 Doctor 10-11-75 [4417] Peoples Drug 10.74 RX 10-16-75 [4386] D.C. Treasurer 3.50 10-17-75 [4387] Mason's Exxon 10.00 10-19-75 [4390] C&P Tel. 48.45 10-23-75 [4398] Roper Jr. High 4.00 Lanita's School Pics 10-23-75 [4399] Roper Jr. High 4.00 James' School Pics. 10-24-75 [4400] Mason's Exxon 11.55 10-24-75 [4401] A. M. West, M.D. 121.00 Doctor 10-25-75 [4402] Billy's Valet 11.48 Cleaning 10-26-75 [4405] FBC 10.00 Youth Fellowship Program 10-31-75 [4411] Pursell's book store 10.69 Books 11-1-75 [4412] Billy's Valet 14.79 Cleaning 11-15-75 [4419] Mason's Exxon 25.55 11-17-75 [4427] GEICO 29.68 Car Ins. 11-20-75 [4433] Mason's Exxon 13.85 Gas 8.85-Cash 5.00 11-24-75 [4441] W. D. Woodson High 20.00 Swimming Team Dues 11-25-75 [4442] Colar Inc. 33.00 100 Xmas cards 11-26-75 [4443] Mason's Exxon 20.00 Cash 11-26-75 [4444] Seat Pleasant Drugs 13.44 RX 11-26-75 [4445] Mason's Exxon 50.00 Cash 12-2-75 [4448] D.C. Treasurer 3.50 12-4-75 [4450] Woodson Booster Club 5.00 12-5-75 [4452] Seat Pleasant Drugs 3.60 RX 12-6-75 [4453] Mason's Exxon 9.10 12-8-75 [4457] Lamp & Shade Center 8.84 Light 12-11-75 [4459] Mason's Exxon 11.90 12-12-75 [4460] Woodson Band Booster 10.00 Xmas postcards 12-12-75 [4461] Woodson High 10.00 Rental-band uniform 12-13-75 [4469] Billy's Valet 12.00 Cleaning 12-15-75 [4471] FBC 1.00 12-18-75 [4473] Mason's Exxon 28.00 Gas 8.00-Cash 20.00 12-20-75 [4483] Seat Pleasant Drugs 4.30 RX 12-20-75 [4484] Mason's Exxon 18.00 Gas 8.00-Cash 10.00 12-22-75 [4524] Atty. Abramson 25.00 12-24-75 [4505] Mason's Exxon 21.50 Gas 11.50-Cash-10.00 12-29-75 [4506] People's Drug Store 10.00 RX 12-30-75 [4508] A. M. West, M.D. 6.00 Doctor 12-31-75 [4509] Mason's Exxon 6.41 $ 3,378.31 [1976] 1-9-76 [4511] Mason's Exxon $ 10.00 Cash 1-9-76 [4512] D.C. Treasurer 12.00 Renew Permit 1-9-76 [4513] Seat Pleasant Drugs 4.25 RX 1-9-76 [4510] D.C. Treasurer 3.50 1-10-76 [4515] Mason's Exxon 13.90 Gas & Tires 1-12-76 [4519] C&P Tel. Co. 30.45 1-17-76 [4525] Mason's Exxon 32.40 Gas & Cash 1-17-76 [4529] Seat Pleasant Drugs 4.90 RX 2-2-76 [4563] H. D. Woodson High 15.00 Trip to Hampton 2-6-76 [4539] Leslie L. Williams 11.10 Pictures 2-14-76 [4542] Seat Pleasant Drugs 5.20 RX 2-14-76 [4651] Mason's Exxon 8.01 Gas 2-16-76 [4547] C&P Tel. Co. 41.08 2-16-76 [4548] D.C. Treasurer 19.58 2-16-76 [4551] Mason's Exxon 5.00 Cash 2-18-76 [4554] Seat Pleasant Drugs 27.88 RX 2-20-76 [4555] Mason's Exxon 5.00 Cash 2-28-76 [4564] Mason's Exxon 40.43 Gas 10.43-Cash 30.00 3-6-76 [4569] Mason's Exxon 18.00 Gas 8.00-Cash 10.00 3-6-76 [4570] Discount Book Shop 6.48 Book 3-6-76 [4571] Seat Pleasant Drugs 19.48 RX 3-10-76 [4574] C&P Tel. Co. 67.74 3-12-76 [4575] Mason's Exxon 26.90 Gas 6.90-Cash 20.00 3-12-76 [4577] A. M. West, M.D. 42.00 Doctor 3-13-76 [4582] Wash. Gas Light 68.61 3-14-76 [4585] FBC 1.00 3-14-76 [4587] Postmaster, Wash. D.C. 13.00 Stamps 3-17-76 [4588] Navy Federal Credit Union 97.12 3-19-76 [4590] Mason's Exxon 16.15 Gas 6.15-Cash 10.00 3-23-76 [4592] Seat Pleasant Drugs 2.34 RX 3-23-76 [4593] Washington Post 5.00 3-25-76 [4597] American University 2.00 Transcript 3-25-76 [4598] Howard University 2.00 Transcript 3-25-76 [4599] Virginia Union University 2.00 Transcript 3-25-76 [4600] VPI 2.00 4-2-76 [4603] Mason's Exxon 18.00 Gas 4-2-76 [4604] A. M. West, M.D. 24.00 Doctor 4-3-76 [4605] Mason's Exxon 100.00 Cash 4-3-76 [4608] Billy's Valet 20.00 Cleaning 4-6-76 [4611] Seat Pleasant Drugs 7.75 RX 4-8-76 [4616] D.C. Treasurer 75.00 4-10-76 [4620] Mason's Exxon 8.15 Gas 4-11-76 [4629] Rehobeth Bapt. Church 1.00 4-16-76 [4638] Mason's Exxon 20.70 Gas 10.70-Cash 10.00 4-17-76 [4641] Navy Federal Credit Union 97.12 4-17-76 [4642] Seat Pleasant Drugs 3.95 RX 4-19-76 [4647] Seat Pleasant Drugs 7.09 RX 4-19-76 [4648] D&W Enterprises, Inc. 85.33 Auto Repairs 4-24-76 [4655] Willie Goffins 75.00 4-24-76 [4656] Allen Butler 121.50 4-24-76 [4657] Jerry Wilson 93.00 4-24-76 [4658] Bruce J. Bean 87.00 4-28-76 [4662] Woodson Sr. High 12.00 Band Booster 4-28-76 [4664] Mason's Exxon 89.30 Car Repair & Cash 4-28-76 [4665] Washington Post 5.00 4-28-76 [4666] Mason's Exxon 50.00 Cash 4-30-76 [4673] Billy's Valet 10.00 Cleaning 4-30-76 [4674] Mason's Exxon 11.56 Gas 5-3-76 [4676] Mason's Exxon 29.00 Gas & Cash 5-4-76 [4677] Seat Pleasant Drugs 11.70 RX 5-4-76 [4678] Sports Illustrated 10.92 52 issues 5-6-76 [4687] D&W Enterprises, Inc. 16.00 5-6-76 [4688] Mason's Exxon 25.30 5-8-76 [4696] Mason's Exxon 35.00 Cash 5-10-76 [4701] Roper Jr. High 13.00 Trip 5-10-76 [4702] Roper Jr. High 15.00 Graduation Pictures 5-10-76 [4703] Earl Howard Studios 20.95 Class Ring 5-14-76 [4710] A. M. West, M.D. 32.00 Doctor 5-15-76 [4712] Mason's Exxon 9.80 Gas 5-17-76 [4718] C&P Tel. Co. 39.31 5-19-76 [4726] Navy Federal Credit Union 97.12 5-21-76 [4740] GEICO 35.40 5-22-76 [4733] Mason's Exxon 30.25 Gas 10.25-Cash 20.00 5-22-76 [4738] Mason's Exxon 30.00 Cash 5-24-76 [4742] Yuill Black, M.D. 51.00 Doctor 5-26-76 [4749] Roper Jr. High 13.00 Class Trip 5-27-76 [4750] Mason's Exxon 30.00 Gas 10.00-Cash 20.00 5-29-76 [4755] Seat Pleasant Drugs 19.15 RX 6-1-76 [4758] Mason's Exxon 7.35 Gas 6-1-76 [4759] Sidney H. Walker, M.D. 10.00 Doctor 6-2-76 [4760] Mason's Exxon 50.00 Cash 6-4-76 [4767] Mason's Exxon 20.70 Gas & Cash 6-7-76 [4770] Mason's Exxon 10.30 Gas 6-7-76 [4772] People's Drug Store 12.63 RX 6-8-76 [4774] Commercial Credit Corp. 1,500.00 6-11-76 [4777] Mason's Exxon 20.60 Gas 10.60-Cash 10.00 6-14-76 [4783] Mason's Exxon 49.25 Gas 9.25-Cash 40.00 6-16-76 [4787] C&P Tel. Co. 65.64 6-16-76 [4788] D.C. Treasurer 27.55 6-16-76 [4790] A. R. Ugel, M.D. 3 20.00 Doctor 6-18-76 [4792] Mason's Exxon 20.10 Gas & Cash 6-18-76 [4797] American Express Co. 20.00 6-19-76 [4799] Mason's Exxon 17.25 Gas 7.25-Cash 10.00 6-23-76 [4802] Billy's Valet 11.20 Cleaning 6-23-76 [4803] Mason's Exxon 20.00 Cash 6-25-76 [4805] Mason's Exxon 9.30 Gas 6-25-76 [4806] A. M. West, M.D. 52.00 Doctor 6-28-76 [4813] Seat Pleasant Drugs 6.34 RX 6-30-76 [4815] Mason's Exxon 10.17 Gas 7-1-76 [4819] GEICO 21.74 7-2-76 [4820] Mason's Exxon 70.00 Cash for Carpenter 7-3-76 [4823] Mason's Exxon 8.35 Gas 7-7-76 [4825] Seat Pleasant Drugs 7.75 RX 7-10-76 [4828] Mason's Exxon 20.25 Gas 4.25-Cash 16.00 7-14-76 [4836] Navy Federal Credit Union 97.12 7-16-76 [4842] Mason's Exxon 41.15 Gas 11.15-Cash 30.00 7-17-76 [4845] The Hub Furniture Co. 301.84 Furniture 7-17-76 [4846] FBC 5.00 7-20-76 [4849] Mason's Exxon 17.75 Gas 7.75-Cash 10.00 7-24-76 [4858] A. M. West, M.D. 12.00 Doctor 7-24-76 [4859] Billy's Valet 15.75 Cleaning 7-24-76 [4860] Mason's Exxon 19.55 Gas 9.95-Cash 10.00 7-24-76 [4864] C&P Tel. Co. 55.00 7-25-76 [4865] Postmaster 13.00 Stamps 7-29-76 [4870] Mason's Exxon 15.30 Gas 5.30-Cash 10.00 7-29-76 [4874] Drug Fair 5.25 RX 7-31-76 [4875] Mason's Exxon 20.40 Gas 7-31-76 [4876] Peoples Drug Store 6.34 RX 8-3-76 [4878] Montgomery Ward 613.00 Pay off old bill 8-4-76 [4881] Homebuilder's Warehouse 10.30 8-6-76 [4885] Stephen Epstein, M.D. 20.00 Doctor 8-6-76 [4886] Mason's Exxon 20.50 Gas 8.50-Cash 12.00 8-8-76 [4887] People's Drug Store 20.79 RX 8-11-76 [4894] C&P Tel. Co. 38.75 8-15-76 [4897] Metropolitan Bapt. Church 1.00 8-17-76 [4903] Mason's Exxon 15.80 Gas 5.80-Cash 10.00 8-17-76 [4904] A. M. West, M.D. 23.00 Doctor 8-18-76 [4906] GEICO 21.74 8-18-76 [4907] Yuill Black, M.D. 28.00 Doctor 8-18-76 [4908] C&P Tel. Co. 47.47 8-18-76 [4909] Sterling Optical 35.80 Eyeglasses 8-20-76 [4912] Mason's Exxon 18.00 Gas 8.00-Cash 10.00 8-21-76 [4916] Washington Post 5.00 8-21-76 [4920] Mason's Exxon 60.00 Cash for trip 8-25-76 [4924] Covington Tire Co. 175.00 Tires 8-28-76 [4925] Ray's Transmission 173.58 Repairs 8-29-76 [4926] Pine St. Bapt. Church 5.00 9-8-76 [4929] Mason's Exxon 27.15 Gas, Oil & Cash 9-11-76 [4933] Mason's Exxon 36.00 Gas & Cash 9-13-76 [4937] Sterling Optical 35.00 Glasses 9-13-76 [4941] Mason's Exxon 31.30 Gas 9-16-76 [4942] Atchison & Keller 198.88 9-17-76 [4943] Navy Federal Credit Union 97.12 9-17-76 [4953] Providence Hospital 39.00 Daughter 9-18-76 [4957] Mason's Exxon 10.00 Cash 9-19-76 [4960] FBC 2.00 9-21-76 [4961] Mason's Exxon 18.00 Gas & Cash 9-22-76 [4964] Billy's Valet 20.00 Cleaning 9-22-76 [4965] Mason's Exxon 5.00 Gas 9-23-76 [4966] H. G. Woodson Swim Team 40.00 9-23-76 [4967] H. G. Woodson Band 10.00 Uniform fee 9-24-76 [4968] Mason's Exxon 17.40 Gas 7.40-Cash 10.00 9-24-76 [4969] Mason's Exxon 20.00 Cash 10-3-76 [4975] FBC 1.00 10-4-76 [4976] Merritt Elementary School 24.00 Candy 10-4-76 [4978] Washington Post 5.00 10-5-76 [4979] Mason's Exxon 8.00 Gas 10-6-76 [4982] C&P Tel. Co. 73.74 10-9-76 [4984] Seat Pleasant Drugs 18.25 RX 10-11-76 [4985] Mason's Exxon 40.00 Gas & Cash 10-15-76 [4989] A. M. West, M.D. 26.00 Doctor 10-16-76 [4991] Mason's Exxon 9.60 Gas 10-16-76 [4990] Washington Post 5.00 10-16-76 [4992] Billy's Valet 7.50 Cleaning 10-18-76 [4997] Navy Federal Credit Union 97.12 10-19-76 [4996] Billy's Valet 12.75 Cleaning 10-20-76 [5000] Mason's Exxon 10.00 Gas 10-20-76 [5001] William H. Seward, M.D. 30.00 Doctor 10-20-76 [5002] Better Home & Gardens 6.00 10-20-76 [5004] GEICO 21.74 10-23-76 [5008] Mason's Exxon 17.15 Gas 7.15-Cash 10.00 10-24-76 [5010] Billy's Valet 5.00 Cleaning 10-24-76 [5010] Rehobeth Bapt. Church 1.00 10-26-76 [5013] Mason's Exxon 4.00 Gas 11-1-76 [5043] People's Drug Store 10.81 RX 11-3-76 [5020] Johnnie McMichael 70.00 Front Porch 11-4-76 [5021] H. D. Woodson High 20.00 Sweatsuit 11-4-76 [5023] Mason's Exxon 5.00 Gas 11-6-76 [5026] Mason's Exxon 15.00 Gas & Cash 11-7-76 [5029] Friendship Bapt. Church 2.00 11-8-76 [5031] C&P Telephone 37.51 11-11-76 [5034] School Pictures, Inc. 8.50 11-11-76 [5035] H. D. Woodson Parents Club 5.00 11-11-76 [4880] Mason's Exxon 29.10 11-18-76 [5045] Mason's Exxon 20.00 Cash 11-19-76 [5048] Navy Federal Credit Union 97.12 11-20-76 [5052] Billy's Valet 11.00 Cleaning 11-24-76 [5057] Mason's Exxon 20.00 Cash 12-2-76 [5062] Mason's Exxon 5.00 Gas $ 7,700.24 *160 Appendix D [1974] Schedule A -- Itemized Deductions (Schedule B on back) Medical and Dental Expenses (not compensated by insurance or otherwise) (See page 11 of Instructions.) [1] One half (but not more than $ 150) of in- surance premiums for medical care. (Be sure to include in line 10 below) $ 150.00 [2] Medicine and drugs 107.35 [3] Enter 1% of line 15, Form 1040 118.38 [4] Subtract line 3 from line 2. Enter difference (if less than zero, enter zero) [5] Enter balance of insurance premiums for medical care not entered on line 1 246.61 [6] Enter other medical and dental expenses: a. Doctors, dentists, nurses, etc. 264.00 b. Hospitals c. Other (itemize -- include hearing aids, dentures, eyeglasses, transportation, etc.) [7] Total (add lines 4 through 6c) 510.61 [8] Enter 3% of line 15, Form 1040 355.15 [9] Subtract line 8 from line 7 (if less than zero, enter zero) 155.46 [10] Total (add lines 1 and 9). Enter here and on line 35 $ 305.46 [1] One half (but not more than $ 150) of in- surance premiums for medical care. (Be sure to include in line 10 below) $ 150.00 [2] Medicine and drugs 131.49 [3] Enter 1% of line 15, Form 1040 127.59 [4] Subtract line 3 from line 2. Enter difference (if less than zero, enter zero) 3.90 [5] Enter balance of insurance premiums for medical care not entered on line 1 246.61 [6] Enter other medical and dental expenses: a. Doctors, dentists, nurses, etc. 252.00 b. Hospitals c. Other (itemize -- include hearing aids, dentures, eyeglasses, transportation, etc.) [7] Total (add lines 4 through 6c) 502.51 [8] Enter 3% of line 15, Form 1040 382.78 [9] Subtract line 8 from line 7 (if less than zero, enter zero) 119.73 [10] Total (add lines 1 and 9). Enter here and on line 35 $ 269.73 [1] One half (but not more than $ 150) of in- surance premiums for medical care. (Be sure to include in line 10 below $ 150.00 [2] Medicine and drugs 272.65 [3] Enter 1% of line 15, Form 1040 132.77 [4] Subtract line 3 from line 2. Enter difference (if less than zero, enter zero) 139.88 [5] Enter balance of insurance premiums for medical care not entered on line 1 363.13 [6] Enter other medical and dental expenses: a. Doctors, dentists, nurses, etc. 409.00 b. Hospitals c. Other (itemize -- include hearing aids, dentures, eyeglasses, transportation, etc.) [7] Total (add lines 4 through 6c) 912.01 [8] Enter 3% of line 15, Form 1040 398.31 [9] Subtract line 8 from line 7 (if less than zero, enter zero) 513.70 [10] Total (add lines 1 through 9). Enter here and on line 35 $ 663.70 *161 Footnotes 1. This case was assigned pursuant to sec. 7456(c) (redesignated sec. 7443A by sec. 1556 of the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat. 2755) and Rule 180 et seq. All section references are to the Internal Revenue Code of 1954, as amended and in effect during the years at issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. 2↩ Joyce S. Sparrow (hereinafter sometimes referred to as "Ms. Sparrow") did not join in the petition filed herein and, consequently, is not a party to this case. 3. Petitioner also raised the statute of limitations for the taxable years 1974 and 1975 in his petition (see Rule 39). However, he conceded that matter at trial. We observe that the record contains valid and duly executed Consents which extend the period for assessment and collection of income tax due for the years 1974 and 1975 to a date which is beyond the date the notice of deficiency herein was mailed to petitioner and Ms. Sparrow. ↩ 4. The Forms W-2, Wage and Tax Statements, reflecting said gross wages and deductions therefrom, which are attached to the returns, are in the record. ↩ 5. The Form W-2 for 1974 indicates that additional deductions were made from gross wages for Social Security Hospital Insurance Benefits and for Old-Age Survivor's Disability Insurance but no amounts are shown therefor. Said Forms for 1975 and 1976 do not indicate any such deductions. ↩ 6. The great majority of those checks bear a notation thereon as to its purpose. ↩ 7. See Appendix C, pps. 35-43, which lists the checks drawn against this account from 1-7-74See Appendix C, pps. 35-43, which lists the checks drawn against this account from 1-7-74 through 12-2-76. through 12-2-76. ↩ 8. See Appendix A, pp. 23-24, which lists deposits to this account from 1-4-7See Appendix A, pp. 23-24, which lists deposits to this account from 1-4-7 through X-21-75 through X-21-75. See also Appendix B, pp. 25-27, which lists some 99 checks drawn on this account from X-28-74. See also Appendix B, pp. 25-27, which lists some 99 checks drawn on this account from X-28-74 through X-24-75. through X-24-75. ↩ 9. Alter ego is defined as "a second self." Webster, Ninth New Collegiate Dictionary (1983). ↩ 10. See Appendix A, p. 24, which lists deposits to the account from X-30-75See Appendix A, p. 24, which lists deposits to the account from X-30-75 through X-24-76 through X-24-76. See also Appendix B, pp. 27-34, which lists some 347 checks drawn on this account from X-25-75. See also Appendix B, pp. 27-34, which lists some 347 checks drawn on this account from X-25-75through XX-23-76. through XX-23-76. ↩ 11. A viable corporation and an individual are separate entities. Moline Properties, Inc. v. Commissioner,319 U.S. 436, 438-439↩ (1943). 12. Respondent conceded, at trial, that petitioner would be entitled to a deduction for all charitable contributions he↩ paid in the years at bar, including contributions made to Sparroworld beginning on January 25, 1975. 13. The deduction was reported as contributions made to United American in 1974 and to Sparroworld in 1975 and 1976. ↩ 14. This amount is the total of 5 checks written on behalf of United American by petitioner, its president, between January 6, 1975 and January 20, 1975. We have not considered the many checks drawn on behalf of Sparroworld by petitioner, its president, as the account became a corporate account commencing on January 25, 1975. ↩ 15. Checks totaling $ 878.77 wee drawn on this corporate account during 1976. We have not considered them. ↩ 16. This amount does not include a $ 200.00 check dated December 30, 1974 made payable to United American which is, in effect, a check petitioner wrote to himself. The amounts paid by petitioner's alter ego, United American ($ 140.49) and by petitioner ($ 19.00) in 1974 equal $ 159.49, which is $ 230.51 less than respondent allowed. Since respondent has not sought an increased deficiency we will not disturb his determination. ↩ 17. This amount does not include a $ 100.00 check dated January 14, 1975 made payable to United American. The amounts paid by United American ($ 7.00) and by petitioner ($ 834.00) in 1975 equal $ 841.00, which is $ 97.00 greaterr than the amount allowed by respondent. ↩ 18. This amount is $ 1,072.00 less than the amount allowed by respondent, however, since he has not sought an increased deficiency we will not disturb his determination for 1976. ↩ 19. Sec. 213. ↩ 20. There is no probative evidence in the record to support these claimed expenses. ↩ 21. Following the same analysis we utilized for charitable deductions, we have considered all medical expenses paid by the petitioner in all years and medical expenses paid by United American beginning on January 1, 1974, and ending on January 24, 1975. We have not considered any medical expense payments paid by Sparroworld from January 25, 1975 through December 31, 1976.↩ 22. Since respondent has not sought an increased deficiency we will not disturb his determination. ↩ 23. See Appendix D, pp. 44-46, where, based on the probative evidence of record, we have calculated petitioner's allowable medical expense deductions for the years in issue.↩ 24. See Form 2106, Employee Business Expenses, appended to each return. ↩ 25. Petitioner reported business use of an automobile to be 10,000 miles at $ .15 a mile. ↩ 26. Of this amount, $ 794.27 was paid by Sparroworld and, therefore, we have not considered these payments. ↩ 27. These payments were paid by Sparroworld and have not been considered.↩ 28. These payments for education, as well as those for 1975, were paid by Sparroworld. ↩ 29. We can find no check in the record in payment for an education expense in 1974 drawn on the personal account. ↩ 30. We note that respondent allowed petitioner travel expense for education for 1975 in the amount of $ 330.00, a year for which no expense was allowed for courses taken, while he allowed petitioner no travel expense for 1974, a year for which he allowed expenses of $ 180.00 for courses taken.↩ 31. Respondent advises that he made no determinations under sec. 6651(a), i.e., for late filing, since the tax withheld from petitioner's salary for each year exceeds the income tax deficiency for that respective year. ↩ 32. See Stringer v. Commissioner,84 T.C. 693, 703-705 (1985), affd. without published opinion 789 F.2d 917 (4th Cir. 1986); Imhoff v. Commissioner,T.C. Memo. 1979-57, affd. without published opinion 622 F.2d 579↩ (3d Cir. 1980). 33. We wish to emphasize at this point that any charitable contributions paid by Sparroworld in 1975 and 1976 would be deductible by the corporation and not by petitioner. Petitioner adopted the corporate form for purposes of his own. The choice of the advantages of incorporation to do business requires the acceptance of the tax disadvantages. Moline Properties, Inc., supra↩ at 439. 34. Sec. 162(a)↩ reads in relevant part: "There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business * * *." 35. Sec. 6653(a) reads in relevant part: If any part of any underpayment (as defined in subsection (c)(1) of any tax imposed by subtitle A or by Chapter 12 of subtitle B (relative to income taxes and gift taxes) is due to negligence or intentional disregard of rules and regulations (but without intent to defraud), there shall be added to the tax an amount equal to 5 percent of the underpayment. ↩ 36. Petitioner conceded at trial that if the Court finds that additional taxes are due he is liable for these additions to tax. ↩ 1. Six checks all dated in 1973 and paid by RNB in 1973 aggregating $ 134.50 were placed in evidence by petitioner. We have disregarded these checks. ↩ 3. The record shows that Blue Cross made a payment to Dr. Ugel on March 26, 1976 of $ 36.50. ↩ Footnotes [_fnote24] Blue Cross made a payment to Dr. Ugel on January 4, 1974 of $ 15.00.