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			Scott,
 Sorry to hear all this.
 It so complicates/makes more costly the hobby of card-collecting.
 
 As I may someday be in the same position, this thread is very informative and interesting to me.  I realize now that I'm going to have to go about my record-keeping/accounting more professionally.
 
 Fortunately, I have a hard-copy of almost all my ebay purchases over the years.  I did also have a File for my Net54 transactions; unfortunately, I mistakenly deleted it a couple of years ago, and all those transactions are in cyber-space somewhere.
 
 However, it occurs to me that I probably still do have records of many Net54 transactions in my Sent Mail file, so that might be a resource for you, too, if you're missing records.
 
 And let me point out one bright side to your predicament:
 You've been looking for a new project.
 Now you've got one.
 
 Hopefully, after deducting your COGS, you won't get killed.
 
 Best.
 
 Doug
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