Gary B. and Kathleen Mitchell - Page 11

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          the property without a broker and that petitioner wife spent her            
          days at the property, using the telephone and doing the family's            
          laundry while she was posted there for the sale of the townhouse.           
          Petitioners also attempt to explain a pattern of telephone calls            
          reflecting that the townhouse telephone was used more and at the            
          crucial times (early and late in the day) when a family member              
          would normally be home, by explaining that:  plans were being               
          made for Matthew's wedding; Matthew was using the phone early and           
          late in the day when he stayed in the townhouse; and petitioner             
          wife would use the phone while she was at the townhouse.                    
               Although petitioners' explanations would account for some of           
          the inconsistencies between the utility bills and petitioners’              
          alleged use of Fairway and/or townhouse, the evidence in this               
          case supports our finding that the townhouse property was being             
          used to an extent greater than has been explained by petitioners.           
          Petitioners have shown by a preponderance of the evidence that              
          they used Fairway as their principal residence prior to June 21,            
          1990.  That evidence includes their testimony and that of their             
          son, Matthew, a business associate, a neighbor, a construction              
          workman, and the buyer of the townhouse, all of whom corroborate            
          petitioners' testimony about their use of the Fairway residence             
          as their principal residence prior to June 21, 1990. However, a             
          disparity remains between petitioners' explanation and certain of           
          the evidence in the case.                                                   






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