Jay M. Anderson and Helen B. Anderson - Page 6

                                                - 6 -                                                   
                  At trial, petitioner opined that a large portion of the                               
            costs of the J car could be determined by examining the deposits                            
            into the auto shop's checking account as written on those check                             
            stubs.  However, the sources of the deposits were not indicated                             
            on the stubs, only the dates and amounts.  Petitioner suggested                             
            that one easily could distinguish the deposits related to                                   
            petitioner's payments for car expenses, as their amounts were                               
            substantially larger than the $18.50 normally received by the                               
            shop for alignments.  By this method, petitioner's tally of the                             
            deposits he claimed were related to the J car totaled $44,566 for                           
            42 months.  From this, he determined an average per-month figure                            
            of $1,061 and calculated the amounts spent during the months                                
            missing from the check stubs to be another $18,038 ($44,566 � 42                            
            x 17) for 17 months, for a total of $63,681.4  However,                                     
            petitioner did not own the auto shop for 59 months.  Petitioner                             
            presented no supporting bank account or credit card statements.                             
            He also did not provide any evidence that the auto shop had paid                            
            for the car expenses and, if the auto shop had paid such                                    
            expenses, that such had not been deducted either on petitioner's                            

            4  Petitioner made several arithmetical errors in his                                       
            computations.  The deposit amounts that petitioner read into the                            
            record (which figures are the same figures the Court wrote down                             
            during the trial) do not add up to petitioner's subtotal of                                 
            $27,489 in the transcript or his total of $44,566.  Moreover, the                           
            Court could not verify all of those deposit amounts from the                                
            check stubs in evidence.  Finally, the $44,566 and $18,038 sums                             
            add up to $62,604, not $63,681, but since there are errors in                               
            both of those sums, it serves no useful purpose to correct the                              
            total figure.                                                                               

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