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						1752 Selig Lane
						Los Altos, Ca. 94022
						Sept. 25, 1980

IRS
Fresno, Ca. 9388


Dear Sirs:


Enclosed is a copy of the recent letter you sent me, "proposed  adjustment
to income", for my 1978 Form 1040.  You are asking about interest from two
savings certificates from East  Girard Savings Assoc., Philadelphia,  Pa.,
numbers 7890535 and 7837469, which total $797.  These certificates are  in
my mother's  name, bought  by her,  held by  her, etc.   She receives  the
interest each year,  and she  (and her  husband) report  that interest  on
their tax forms, as they did for 1978.  You should check their return  and
you will see it reported there, so there  is no reason for ME to claim  it
as income.  My mother's name is Mrs. Gertrude Taylor, her social  security
number is 221-30-9272.  Her husband,  under whose number their return  was
filed, is Mr. Martin A. Taylor, and he has SS#182-05-1581.  Their  address
is (and was in 1978) Apt.  11E, 3900 Ford Road, Philadelphia, Pa.   19117.
My social  security  number is  221-30-9371.   Their telephone  number  is
215-GR7-7776; mine is 415-965-1228.  Please call or write if there are any
further questions you have, or if you feel I still owe any money.  I would
also appreciate some written  form of acknowledgement  of this letter  and
your checking upon it.  Thank you.



						Sincerely yours,
						Douglas B. Lenat