<?xml version="1.0"?>
<!--SBT Sample XML document created Oct 03, 2002-->
<SBTTransmission xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.michigan.gov/treasury/sbt" xsi:schemaLocation="http://www.michigan.gov/treasury/sbt SBTReturn.xsd">
	<TransmissionData>
		<TransUserCode>TESTT44</TransUserCode>
		<TransDate>2002-10-03</TransDate>
		<TransEIN>123456789</TransEIN>
		<TransName>TESTT44</TransName>
		<TypeCode>T</TypeCode>
		<JulianDay>276</JulianDay>
		<SeqNumber>1</SeqNumber>
	</TransmissionData>
	<SBTReturn>
		<SBTHeader>
			<ReturnId>C8030</ReturnId>
			<TaxYear>2002</TaxYear>
			<TransDate>2002-10-03</TransDate>
			<TransSeq>1</TransSeq>
			<TransRetSeq>1</TransRetSeq>
			<DeveloperID>SOFTWARE</DeveloperID>
			<EFIN>222333</EFIN>
			<DCN>
				<FirstTwo>00</FirstTwo>
				<EROEFIN>111111</EROEFIN>
				<DCNBatchNbr>123</DCNBatchNbr>
				<DCNSeqNbr>1</DCNSeqNbr>
				<YearDigit>2</YearDigit>
			</DCN>
			<BeginFilePeriod>200201</BeginFilePeriod>
			<EndFilePeriod>200212</EndFilePeriod>
			<Business>
				<FEIN>381000000</FEIN>
				<BusinessName1>SOFT LIVING INC</BusinessName1>
				<Address1>1111 EASY STREET</Address1>
				<City>LANSING</City>
				<State>MI</State>
				<ZipCode>48922</ZipCode>
			</Business>
			<DiscussFlagY>X</DiscussFlagY>
			<Taxpayer>
				<Name>COUCH POTATO</Name>
				<Title>PRESIDENT</Title>
				<BusCSN>A1B2C345</BusCSN>
				<PriorYrGR>255000</PriorYrGR>
				<DateSigned>2003-04-29</DateSigned>
			</Taxpayer>
			<Preparer>
				<PreparerName>STEWART SPUD</PreparerName>
				<PreparerDateSigned>2003-04-29</PreparerDateSigned>
			</Preparer>
		</SBTHeader>
		<C8030>
			<GrossReceipts>165000</GrossReceipts>
			<AdjGrossReceipts>165000</AdjGrossReceipts>
			<BusIncome>-14000</BusIncome>
			<Continue>X</Continue>
		</C8030>
		<FederalData>
			<Form1120>
				<GrossReceiptsSubtot>165000</GrossReceiptsSubtot>
				<SalariesWages>179000</SalariesWages>
				<TaxIncBeforeNOL>-14000</TaxIncBeforeNOL>
				<TaxableInc>-14000</TaxableInc>
			</Form1120>
		</FederalData>
	</SBTReturn>
	<SBTReturn>
		<SBTHeader>
			<ReturnId>C8044</ReturnId>
			<TaxYear>2002</TaxYear>
			<TransDate>2002-10-03</TransDate>
			<TransSeq>1</TransSeq>
			<TransRetSeq>2</TransRetSeq>
			<DeveloperID>SOFTWARE</DeveloperID>
			<EFIN>222333</EFIN>
			<DCN>
				<FirstTwo>00</FirstTwo>
				<EROEFIN>123456</EROEFIN>
				<DCNBatchNbr>1</DCNBatchNbr>
				<DCNSeqNbr>2</DCNSeqNbr>
				<YearDigit>2</YearDigit>
			</DCN>
			<BeginFilePeriod>200201</BeginFilePeriod>
			<EndFilePeriod>200212</EndFilePeriod>
			<Business>
				<FEIN>382000000</FEIN>
				<BusinessName1>BUILDINGS R US INC</BusinessName1>
				<Address1>2222 LEGO WAY</Address1>
				<City>LANSING</City>
				<State>MI</State>
				<ZipCode>48922</ZipCode>
				<BusStartDate>1999-01-01</BusStartDate>
				<BusActivity>CONSTRUCTION</BusActivity>
				<OrgType>E</OrgType>
			</Business>
			<DiscussFlagN>X</DiscussFlagN>
			<Taxpayer>
				<Name>JIM WOOD</Name>
				<Title>CEO</Title>
				<BusCSN>1J29T5LM</BusCSN>
				<PriorYrGR>750000</PriorYrGR>
				<DateSigned>2003-04-30</DateSigned>
			</Taxpayer>
		</SBTHeader>
		<C8044>
			<GrossReceipts>731092</GrossReceipts>
			<BusIncome>53491</BusIncome>
			<ShareholdersOfficersComp>15704</ShareholdersOfficersComp>
			<AdjBusIncome>69195</AdjBusIncome>
			<TaxBeforeCredits>1383</TaxBeforeCredits>
			<TaxAfterNonrefCrds>1383</TaxAfterNonrefCrds>
			<EstPayments>400</EstPayments>
			<TaxPdwithExtension>1100</TaxPdwithExtension>
			<TotPaymentsCrds>1500</TotPaymentsCrds>
			<UnderpaidPenInt>44</UnderpaidPenInt>
			<Overpayment>73</Overpayment>
			<RefundAmt>73</RefundAmt>
		</C8044>
		<C8000KC>
			<ShareholdersOfficers>
				<Name>JIM WOOD</Name>
				<SSN>111111111</SSN>
				<OfficerInd>X</OfficerInd>
				<PercentTime>1.0</PercentTime>
				<PercentStock>0.65</PercentStock>
				<PercentStockAttrib>0.65</PercentStockAttrib>
				<PercentStockLessAttrib>0.65</PercentStockLessAttrib>
				<Salaries>3352</Salaries>
				<EmpInsurance>4201</EmpInsurance>
				<CompFees>7553</CompFees>
				<BusIncomeLoss>34769</BusIncomeLoss>
				<TotalIncome>42322</TotalIncome>
			</ShareholdersOfficers>
			<ShareholdersOfficers>
				<Name>JOE STEEL</Name>
				<SSN>222222222</SSN>
				<OfficerInd>X</OfficerInd>
				<PercentTime>1.0</PercentTime>
				<PercentStock>0.35</PercentStock>
				<PercentStockAttrib>0.35</PercentStockAttrib>
				<PercentStockLessAttrib>0.35</PercentStockLessAttrib>
				<Dividends>0</Dividends>
				<Salaries>3950</Salaries>
				<EmpInsurance>4201</EmpInsurance>
				<CompFees>8151</CompFees>
				<BusIncomeLoss>18722</BusIncomeLoss>
				<TotalIncome>26873</TotalIncome>
			</ShareholdersOfficers>
			<TotalCompFees>15704</TotalCompFees>
			<ShareholderCompFees>15704</ShareholderCompFees>
		</C8000KC>
		<C8020>
			<AnnualTax>1383</AnnualTax>
			<RequiredEstAmt>1176</RequiredEstAmt>
			<QuarterData>
				<Quarter>1</Quarter>
				<QtrDueDate>2002-04-30</QtrDueDate>
				<QtrEstTax>294</QtrEstTax>
				<AmtPdOnQrtrly>100</AmtPdOnQrtrly>
				<TotPrevPymts>100</TotPrevPymts>
				<OverminusUnderpymt>100</OverminusUnderpymt>
				<Underpymt>194</Underpymt>
			</QuarterData>
			<QuarterData>
				<Quarter>2</Quarter>
				<QtrDueDate>2002-07-31</QtrDueDate>
				<QtrEstTax>294</QtrEstTax>
				<AmtPdOnQrtrly>100</AmtPdOnQrtrly>
				<TotPrevPymts>100</TotPrevPymts>
				<RemainUnderpymt>194</RemainUnderpymt>
				<OverminusUnderpymt>0</OverminusUnderpymt>
				<PrevUnderpymt>94</PrevUnderpymt>
				<Underpymt>294</Underpymt>
			</QuarterData>
			<QuarterData>
				<Quarter>3</Quarter>
				<QtrDueDate>2002-10-31</QtrDueDate>
				<QtrEstTax>294</QtrEstTax>
				<AmtPdOnQrtrly>100</AmtPdOnQrtrly>
				<TotPrevPymts>100</TotPrevPymts>
				<RemainUnderpymt>388</RemainUnderpymt>
				<OverminusUnderpymt>0</OverminusUnderpymt>
				<PrevUnderpymt>288</PrevUnderpymt>
				<Underpymt>294</Underpymt>
			</QuarterData>
			<QuarterData>
				<Quarter>4</Quarter>
				<QtrDueDate>2003-01-31</QtrDueDate>
				<QtrEstTax>294</QtrEstTax>
				<AmtPdOnQrtrly>100</AmtPdOnQrtrly>
				<TotPrevPymts>100</TotPrevPymts>
				<RemainUnderpymt>582</RemainUnderpymt>
				<OverminusUnderpymt>0</OverminusUnderpymt>
				<PrevUnderpymt>482</PrevUnderpymt>
				<Underpymt>294</Underpymt>
			</QuarterData>
			<InterestColumn>
				<InterestCol>A</InterestCol>
				<TotUnderpymt>194</TotUnderpymt>
				<DueTaxPdDate>2002-07-31</DueTaxPdDate>
				<NumberDays>92</NumberDays>
				<Period1Days>61</Period1Days>
				<Period2Days>31</Period2Days>
				<Period1IntCalc>3</Period1IntCalc>
				<Period2IntCalc>2</Period2IntCalc>
				<IntUnderpymt>5</IntUnderpymt>
			</InterestColumn>
			<InterestColumn>
				<InterestCol>B</InterestCol>
				<TotUnderpymt>388</TotUnderpymt>
				<DueTaxPdDate>2002-10-31</DueTaxPdDate>
				<NumberDays>92</NumberDays>
				<Period2Days>92</Period2Days>
				<Period2IntCalc>10</Period2IntCalc>
				<IntUnderpymt>10</IntUnderpymt>
			</InterestColumn>
			<InterestColumn>
				<InterestCol>C</InterestCol>
				<TotUnderpymt>582</TotUnderpymt>
				<DueTaxPdDate>2003-01-31</DueTaxPdDate>
				<NumberDays>92</NumberDays>
				<Period2Days>61</Period2Days>
				<Period3Days>31</Period3Days>
				<Period2IntCalc>10</Period2IntCalc>
				<Period4IntCalc>4</Period4IntCalc>
				<IntUnderpymt>14</IntUnderpymt>
			</InterestColumn>
			<InterestColumn>
				<InterestCol>D</InterestCol>
				<TotUnderpymt>776</TotUnderpymt>
				<DueTaxPdDate>2003-04-30</DueTaxPdDate>
				<NumberDays>89</NumberDays>
				<Period3Days>89</Period3Days>
				<Period3IntCalc>15</Period3IntCalc>
				<IntUnderpymt>15</IntUnderpymt>
			</InterestColumn>
			<InterestDue>44</InterestDue>
			<TotalPenInt>44</TotalPenInt>
		</C8020>
		<FederalData>
			<Form1120>
				<GrossReceiptsSubtot>731092</GrossReceiptsSubtot>
				<OfficersComp>15704</OfficersComp>
				<SalariesWages>26031</SalariesWages>
				<IntDeduct>98752</IntDeduct>
				<Depreciation>123980</Depreciation>
				<EmpBenefits>18946</EmpBenefits>
				<TaxIncBeforeNOL>53491</TaxIncBeforeNOL>
				<TaxableInc>53491</TaxableInc>
			</Form1120>
		</FederalData>
	</SBTReturn>
	<SBTReturn>
		<SBTHeader>
			<ReturnId>C8000</ReturnId>
			<TaxYear>2002</TaxYear>
			<TransDate>2002-10-03</TransDate>
			<TransSeq>1</TransSeq>
			<TransRetSeq>3</TransRetSeq>
			<DeveloperID>SOFTWARE</DeveloperID>
			<EFIN>222333</EFIN>
			<DCN>
				<FirstTwo>00</FirstTwo>
				<EROEFIN>112233</EROEFIN>
				<DCNBatchNbr>1</DCNBatchNbr>
				<DCNSeqNbr>3</DCNSeqNbr>
				<YearDigit>2</YearDigit>
			</DCN>
			<BeginFilePeriod>200201</BeginFilePeriod>
			<EndFilePeriod>200212</EndFilePeriod>
			<Business>
				<FEIN>383000000</FEIN>
				<BusinessName1>JOE COOL</BusinessName1>
				<BusinessName2>COOL AIR CONDITIONING</BusinessName2>
				<Address1>3333 BREEZY STREET</Address1>
				<City>LANSING</City>
				<State>MI</State>
				<ZipCode>48922</ZipCode>
				<BusStartDate>1999-03-10</BusStartDate>
				<BusActivity>SERVICE</BusActivity>
				<OrgType>A</OrgType>
			</Business>
			<Taxpayer>
				<Name>JOE COOL</Name>
				<BusCSN>H387GP42</BusCSN>
				<PriorYrGR>300000</PriorYrGR>
				<DateSigned>2003-01-07</DateSigned>
			</Taxpayer>
			<PreparerFirm>
				<FirmEIN>388000000</FirmEIN>
				<FirmAddress>4321 SUNNY LANE</FirmAddress>
				<FirmCity>LANSING</FirmCity>
				<FIrmState>MI</FIrmState>
				<FirmZipCode>48922</FirmZipCode>
			</PreparerFirm>
			<Preparer>
				<PreparerName>HENRY HEAT</PreparerName>
				<PreparerPhone>5174871212</PreparerPhone>
				<PreparerDateSigned>2002-07-07</PreparerDateSigned>
			</Preparer>
		</SBTHeader>
		<C8000>
			<GrossReceipts>263000</GrossReceipts>
			<BusIncome>47922</BusIncome>
			<SalariesWages>12780</SalariesWages>
			<PensionPlans>6000</PensionPlans>
			<TotCompensation>18780</TotCompensation>
			<Depreciation>4290</Depreciation>
			<Dividends>371</Dividends>
			<TotAdditions>4661</TotAdditions>
			<Subtotal>71363</Subtotal>
			<InterestInc>131</InterestInc>
			<TotSubtractions>131</TotSubtractions>
			<TaxBase>71232</TaxBase>
			<TaxBase2>71232</TaxBase2>
			<RecaptureCAD>17700</RecaptureCAD>
			<AdjTaxBaseBeforeLoss>88932</AdjTaxBaseBeforeLoss>
			<AdjTaxBaseBeforeStatExem>88932</AdjTaxBaseBeforeStatExem>
			<AllowableStatExemption>39300</AllowableStatExemption>
			<AdjTaxBase>49632</AdjTaxBase>
			<TaxableBase>49632</TaxableBase>
			<TaxBeforeCredits>943</TaxBeforeCredits>
			<TaxAfterITC>943</TaxAfterITC>
			<SBorContribCrd>943</SBorContribCrd>
			<UnicorpSCorpCrd>94</UnicorpSCorpCrd>
			<TaxAfterNonrefCrds>849</TaxAfterNonrefCrds>
			<EstPayments>1200</EstPayments>
			<TotPaymentsCrds>1200</TotPaymentsCrds>
			<Overpayment>351</Overpayment>
			<CreditForward>351</CreditForward>
		</C8000>
		<C8043>
			<BusIncome>47850</BusIncome>
			<IncomeSum>47850</IncomeSum>
			<StatutoryExemption>45000</StatutoryExemption>
			<StatExemptAmt>45000</StatExemptAmt>
			<IncMinusExemption>2850</IncMinusExemption>
			<ResultMultiplied>5700</ResultMultiplied>
			<AllowableStatExemption>39300</AllowableStatExemption>
		</C8043>
		<C8000D>
			<RealProperty>
				<RPDesc>EQUIPMENT</RPDesc>
				<RPLocation>MICHIGAN</RPLocation>
				<RPDateAcq>1988-10-01</RPDateAcq>
				<RPDateSold>2002-04-30</RPDateSold>
				<RPSalesPrice>18600</RPSalesPrice>
				<RPGainLoss>900</RPGainLoss>
			</RealProperty>
			<TotRPGrossSalesPrice>18600</TotRPGrossSalesPrice>
			<TotRPGainLoss>900</TotRPGainLoss>
			<RPAdjProceeds>17700</RPAdjProceeds>
		</C8000D>
		<C8000G>
			<BusIncome02>47922</BusIncome02>
			<BusIncome01>52693</BusIncome01>
			<BusIncome00>61042</BusIncome00>
			<BusIncome99>42016</BusIncome99>
			<BusIncome98>35577</BusIncome98>
			<TotBusIncome>239250</TotBusIncome>
			<AvgBusIncome>47850</AvgBusIncome>
		</C8000G>
		<FederalData>
			<ScheduleC1040>
				<GrossReceiptsSubtot>262869</GrossReceiptsSubtot>
				<OtherIncome>131</OtherIncome>
				<Depreciation>4290</Depreciation>
				<MortgageInt>371</MortgageInt>
				<PensionProfit>6000</PensionProfit>
				<Wages>12780</Wages>
				<NetProfitLoss>47922</NetProfitLoss>
			</ScheduleC1040>
		</FederalData>
	</SBTReturn>
	<SBTReturn>
		<SBTHeader>
			<ReturnId>C8000</ReturnId>
			<TaxYear>2002</TaxYear>
			<TransDate>2002-10-03</TransDate>
			<TransSeq>1</TransSeq>
			<TransRetSeq>4</TransRetSeq>
			<DeveloperID>SOFTWARE</DeveloperID>
			<EFIN>222333</EFIN>
			<DCN>
				<FirstTwo>00</FirstTwo>
				<EROEFIN>111111</EROEFIN>
				<DCNBatchNbr>1</DCNBatchNbr>
				<DCNSeqNbr>6</DCNSeqNbr>
				<YearDigit>2</YearDigit>
			</DCN>
			<BeginFilePeriod>200201</BeginFilePeriod>
			<EndFilePeriod>200212</EndFilePeriod>
			<Business>
				<FEIN>386000000</FEIN>
				<BusinessName1>GOODS TO GO INC</BusinessName1>
				<Address1>6666 AIR FREIGHT ROAD</Address1>
				<City>LANSING</City>
				<State>MI</State>
				<ZipCode>48922</ZipCode>
				<BusStartDate>1993-06-05</BusStartDate>
				<BusActivity>WHOLESALE TRADE</BusActivity>
				<OrgType>D</OrgType>
			</Business>
			<Taxpayer>
				<Name>SUSIE SILK</Name>
				<BusCSN>S6B49W3K</BusCSN>
				<PriorYrGR>500000</PriorYrGR>
			</Taxpayer>
		</SBTHeader>
		<C8000>
			<ControlledGrpBox>X</ControlledGrpBox>
			<GrossReceipts>620558</GrossReceipts>
			<BusIncome>158937</BusIncome>
			<SalariesWages>199009</SalariesWages>
			<EmpInsurance>13602</EmpInsurance>
			<TotCompensation>212611</TotCompensation>
			<Depreciation>42526</Depreciation>
			<SBTax>-8039</SBTax>
			<Dividends>2288</Dividends>
			<TotAdditions>36775</TotAdditions>
			<Subtotal>408323</Subtotal>
			<InterestInc>33067</InterestInc>
			<PartnershipInc>57786</PartnershipInc>
			<PartnershipIncAcctData>
				<PartnershipIncAcct>555555555</PartnershipIncAcct>
			</PartnershipIncAcctData>
			<TotSubtractions>90853</TotSubtractions>
			<TaxBase>317470</TaxBase>
			<TaxBase2>317470</TaxBase2>
			<AdjTaxBaseBeforeLoss>317470</AdjTaxBaseBeforeLoss>
			<AdjTaxBaseBeforeStatExem>317470</AdjTaxBaseBeforeStatExem>
			<AdjTaxBase>317470</AdjTaxBase>
			<TaxableBase>317470</TaxableBase>
			<TaxBeforeCredits>6031</TaxBeforeCredits>
			<TaxAfterITC>5116</TaxAfterITC>
			<SBorContribCrd>2986</SBorContribCrd>
			<UnicorpSCorpCrd>298</UnicorpSCorpCrd>
			<TaxAfterNonrefCrds>2688</TaxAfterNonrefCrds>
			<PriorYrOverpayment>5000</PriorYrOverpayment>
			<TotPaymentsCrds>5000</TotPaymentsCrds>
			<Overpayment>2312</Overpayment>
			<RefundAmt>2312</RefundAmt>
		</C8000>
		<C8010AGR>
			<Member>
				<MemberAcctNbr>386000000</MemberAcctNbr>
				<MemberName>GOODS TO GO INC</MemberName>
				<MemberGrossReceipts>620558</MemberGrossReceipts>
				<MemberFilingAGR>620558</MemberFilingAGR>
				<MemberITCrecap>42188</MemberITCrecap>
				<MemberITCAGR>662746</MemberITCAGR>
			</Member>
			<Member>
				<MemberAcctNbr>888888888</MemberAcctNbr>
				<MemberName>MATTIE MATERIAL</MemberName>
				<MemberGrossReceipts>162702</MemberGrossReceipts>
				<MemberFilingAGR>162702</MemberFilingAGR>
				<MemberITCAGR>162702</MemberITCAGR>
			</Member>
			<Member>
				<MemberAcctNbr>999999999</MemberAcctNbr>
				<MemberName>MATERIAL FREIGHT</MemberName>
				<MemberGrossReceipts>201960</MemberGrossReceipts>
				<MemberFilingAGR>201960</MemberFilingAGR>
				<MemberITCAGR>201960</MemberITCAGR>
			</Member>
			<Member>
				<MemberAcctNbr>777777777</MemberAcctNbr>
				<MemberName>DAN DELIVERY</MemberName>
				<MemberGrossReceipts>86943</MemberGrossReceipts>
				<MemberFilingAGR>86943</MemberFilingAGR>
				<MemberITCAGR>86943</MemberITCAGR>
			</Member>
			<TotFilingAGR>1072163</TotFilingAGR>
			<TotITCAGR>1114351</TotITCAGR>
			<AGRControlledGrp>985220</AGRControlledGrp>
			<AGRInvestTaxCrd>1114351</AGRInvestTaxCrd>
		</C8010AGR>
		<C8000ITC>
			<AssetsInMich>
				<AssetInMichDesc>EQUIPMENT</AssetInMichDesc>
				<AssetInMichLoc>MICHIGAN</AssetInMichLoc>
				<AssetInMichDateAcq>2002-07-01</AssetInMichDateAcq>
				<AssetInMichCostPaid>15902</AssetInMichCostPaid>
			</AssetsInMich>
			<TotalAssetsInMich>15902</TotalAssetsInMich>
			<AssetsOutMich>
				<AssetOutMichDesc>MACHINERY</AssetOutMichDesc>
				<AssetOutMichLoc>MICHIGAN</AssetOutMichLoc>
				<AssetOutMichDate>2002-04-06</AssetOutMichDate>
				<AssetOutMichAdjBasis>42920</AssetOutMichAdjBasis>
			</AssetsOutMich>
			<TotalAssetsOutMich>42920</TotalAssetsOutMich>
			<MobileAssets>
				<MobileAssetDesc>TRUCK/TRAILER</MobileAssetDesc>
				<MobileAssetLoc>MICHIGAN</MobileAssetLoc>
				<MobileAssetDate>2002-09-15</MobileAssetDate>
				<MobileAssetCostPd>57250</MobileAssetCostPd>
			</MobileAssets>
			<TotalMobileAssets>57250</TotalMobileAssets>
			<TotalCapInvestments>116072</TotalCapInvestments>
			<RecapInMich>
				<RecapInMichDesc>EQUIPMENT</RecapInMichDesc>
				<RecapInMichLoc>MICHIGAN</RecapInMichLoc>
				<RecapInMichAcq>2000-02-01</RecapInMichAcq>
				<RecapInMichSold>2002-06-30</RecapInMichSold>
				<RecapInMichSalesPrice>51250</RecapInMichSalesPrice>
				<RecapInMichGainLoss>9062</RecapInMichGainLoss>
			</RecapInMich>
			<RecapInMichTotSales>51250</RecapInMichTotSales>
			<RecapInMichTotGainLoss>9062</RecapInMichTotGainLoss>
			<MichAdjProceeds>42188</MichAdjProceeds>
			<TotalRecapture>42188</TotalRecapture>
			<NetCapInvestment>73884</NetCapInvestment>
			<ITCCurrTaxRate>0.0190</ITCCurrTaxRate>
			<ITCCurrTaxRateAmt>0.826086</ITCCurrTaxRateAmt>
			<AGRPercent>0.0150</AGRPercent>
			<AGRPercentCalc>0.012391</AGRPercentCalc>
			<InvestmentTaxCrd>915</InvestmentTaxCrd>
			<FinalITC>915</FinalITC>
			<TotCreditApplied>915</TotCreditApplied>
			<FinalCredit>915</FinalCredit>
			<TaxLiability>5116</TaxLiability>
		</C8000ITC>
		<C8000KC>
			<ShareholdersOfficers>
				<Name>SUSIE SILK</Name>
				<SSN>111111111</SSN>
				<OfficerInd>X</OfficerInd>
				<PercentTime>1.0</PercentTime>
				<PercentStock>0.30</PercentStock>
				<PercentStockAttrib>0.30</PercentStockAttrib>
				<PercentStockLessAttrib>0.30</PercentStockLessAttrib>
				<Salaries>46093</Salaries>
				<CompFees>46093</CompFees>
				<BusIncomeLoss>47681</BusIncomeLoss>
				<TotalIncome>93774</TotalIncome>
			</ShareholdersOfficers>
			<ShareholdersOfficers>
				<Name>CAROL COTTON</Name>
				<SSN>222222222</SSN>
				<OfficerInd>X</OfficerInd>
				<PercentTime>1.0</PercentTime>
				<PercentStock>0.30</PercentStock>
				<PercentStockAttrib>0.30</PercentStockAttrib>
				<PercentStockLessAttrib>0.30</PercentStockLessAttrib>
				<Salaries>42747</Salaries>
				<CompFees>42747</CompFees>
				<BusIncomeLoss>47681</BusIncomeLoss>
				<TotalIncome>90428</TotalIncome>
			</ShareholdersOfficers>
			<ShareholdersOfficers>
				<Name>RON RAYON</Name>
				<SSN>333333333</SSN>
				<PercentTime>1.0</PercentTime>
				<PercentStock>0.20</PercentStock>
				<PercentStockAttrib>0.20</PercentStockAttrib>
				<PercentStockLessAttrib>0.20</PercentStockLessAttrib>
				<Salaries>18762</Salaries>
				<CompFees>18762</CompFees>
				<BusIncomeLoss>31787</BusIncomeLoss>
				<TotalIncome>50549</TotalIncome>
			</ShareholdersOfficers>
			<ShareholdersOfficers>
				<Name>WILLIE WOOL</Name>
				<SSN>444444444</SSN>
				<PercentTime>1.0</PercentTime>
				<PercentStock>0.20</PercentStock>
				<PercentStockAttrib>0.20</PercentStockAttrib>
				<PercentStockLessAttrib>0.20</PercentStockLessAttrib>
				<Salaries>18762</Salaries>
				<CompFees>18762</CompFees>
				<BusIncomeLoss>31787</BusIncomeLoss>
				<TotalIncome>50549</TotalIncome>
			</ShareholdersOfficers>
			<TotalCompFees>126364</TotalCompFees>
			<ShareholderCompFees>126364</ShareholderCompFees>
		</C8000KC>
		<C8009>
			<Members>
				<MemberName>GOODS TO GO INC</MemberName>
				<TaxYearEndDate>200212</TaxYearEndDate>
				<MemberFEIN>386000000</MemberFEIN>
				<MemberOrgType>S</MemberOrgType>
				<MemberBusIncome>158937</MemberBusIncome>
				<FeesShareholders>126364</FeesShareholders>
				<MemberAdjBusInc>285301</MemberAdjBusInc>
				<MemberGrossReceipts>620558</MemberGrossReceipts>
				<MemberTaxAfterITC>5116</MemberTaxAfterITC>
				<AfterTaxITCdivTot>0.913572</AfterTaxITCdivTot>
				<ShareofCredit>2130</ShareofCredit>
				<TaxAfterAltSBC>2986</TaxAfterAltSBC>
				<MemberTaxBase>317470</MemberTaxBase>
				<MemberTaxAfterITCforSBC>5116</MemberTaxAfterITCforSBC>
				<StandardSBC>127</StandardSBC>
				<TaxAfterStandardSBC>4989</TaxAfterStandardSBC>
				<MemberAltTax>2986</MemberAltTax>
				<MemberTaxAfterStandSBC>4989</MemberTaxAfterStandSBC>
			</Members>
			<Members>
				<MemberName>MATTIE MATERIAL</MemberName>
				<TaxYearEndDate>200212</TaxYearEndDate>
				<MemberFEIN>888888888</MemberFEIN>
				<MemberOrgType>I</MemberOrgType>
				<AllocStatExemption>45000</AllocStatExemption>
				<MemberBusIncome>27092</MemberBusIncome>
				<MemberAdjBusInc>27092</MemberAdjBusInc>
				<MemberGrossReceipts>162702</MemberGrossReceipts>
				<MemberTaxAfterITC>97</MemberTaxAfterITC>
				<AfterTaxITCdivTot>0.017321</AfterTaxITCdivTot>
				<ShareofCredit>40</ShareofCredit>
				<TaxAfterAltSBC>57</TaxAfterAltSBC>
				<MemberTaxBase>50105</MemberTaxBase>
				<MemberTaxAfterITCforSBC>97</MemberTaxAfterITCforSBC>
				<StandardSBC>2</StandardSBC>
				<TaxAfterStandardSBC>95</TaxAfterStandardSBC>
				<MemberAltTax>57</MemberAltTax>
				<MemberTaxAfterStandSBC>95</MemberTaxAfterStandSBC>
			</Members>
			<Members>
				<MemberName>MATERIAL FREIGHT</MemberName>
				<TaxYearEndDate>200212</TaxYearEndDate>
				<MemberFEIN>999999999</MemberFEIN>
				<MemberOrgType>P</MemberOrgType>
				<MemberBusIncome>-148900</MemberBusIncome>
				<MemberAdjBusInc>-148900</MemberAdjBusInc>
				<MemberGrossReceipts>201960</MemberGrossReceipts>
				<MemberTaxAfterITC>387</MemberTaxAfterITC>
				<AfterTaxITCdivTot>0.069107</AfterTaxITCdivTot>
				<ShareofCredit>161</ShareofCredit>
				<TaxAfterAltSBC>226</TaxAfterAltSBC>
				<MemberTaxBase>4982</MemberTaxBase>
				<MemberTaxAfterITCforSBC>387</MemberTaxAfterITCforSBC>
				<StandardSBC>10</StandardSBC>
				<TaxAfterStandardSBC>377</TaxAfterStandardSBC>
				<MemberAltTax>226</MemberAltTax>
				<MemberTaxAfterStandSBC>377</MemberTaxAfterStandSBC>
			</Members>
			<Members>
				<MemberName>DAN DELIVERY</MemberName>
				<TaxYearEndDate>200212</TaxYearEndDate>
				<MemberBusIncome>-92650</MemberBusIncome>
				<MemberNOL>92650</MemberNOL>
				<MemberAdjBusInc>0</MemberAdjBusInc>
				<MemberGrossReceipts>86943</MemberGrossReceipts>
				<MemberTaxAfterITC>0</MemberTaxAfterITC>
				<MemberTaxBase>0</MemberTaxBase>
				<MemberTaxAfterITCforSBC>0</MemberTaxAfterITCforSBC>
			</Members>
			<TotAllocStatExemption>45000</TotAllocStatExemption>
			<TotBusIncome>-55521</TotBusIncome>
			<TotNOL>92650</TotNOL>
			<TotFeesShareholder>126364</TotFeesShareholder>
			<TotAdjBusIncome>163493</TotAdjBusIncome>
			<TotGrossReceipts>1072163</TotGrossReceipts>
			<TotTaxAfterITC>5600</TotTaxAfterITC>
			<AdjBusIncMultiplied>3269</AdjBusIncMultiplied>
			<AlternateCredit>2331</AlternateCredit>
			<TotShareOfCredit>2331</TotShareOfCredit>
			<TotTaxAfterAltSBC>3269</TotTaxAfterAltSBC>
			<TotTaxBase>372557</TotTaxBase>
			<TaxBaseforCredit>167650</TaxBaseforCredit>
			<IncomePercent>0.975204</IncomePercent>
			<CreditPercent>0.024796</CreditPercent>
			<TotTaxAfterITCForSBC>5600</TotTaxAfterITCForSBC>
			<TotStandardSBC>139</TotStandardSBC>
			<TotTaxAfterStandardSBC>5461</TotTaxAfterStandardSBC>
		</C8009>
		<FederalData>
			<Form1120-S>
				<GrossReceiptsSubtot>587491</GrossReceiptsSubtot>
				<SalariesWages>184009</SalariesWages>
				<Interest>2288</Interest>
				<Depreciation>57526</Depreciation>
				<EmpBenefits>13602</EmpBenefits>
			</Form1120-S>
			<ScheduleK1120S>
				<OrdIncLoss>125870</OrdIncLoss>
				<PortfolioInt>33067</PortfolioInt>
			</ScheduleK1120S>
		</FederalData>
	</SBTReturn>
	<TransmissionEndData>
		<TransUserCode>TESTT44</TransUserCode>
		<TotReturnCount>4</TotReturnCount>
	</TransmissionEndData>
</SBTTransmission>
