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                                                                     EXHIBIT 21



                                  SUBSIDIARIES


<Table>
<Caption>
                                                                                  Names under
Name                                Jurisdiction of Incorporation             which does Business
----                                -----------------------------             -------------------
                                                                        
Calibur Systems, Inc.                        Tennessee                        Calibur
                                                                              Calibur Car Wash

Jackson-United Petroleum
  Corporation                                Kentucky

United Petroleum Group, Inc.                 Delaware                         Farm Stores
</Table>