Austin B. Ewell, Jr. - Page 5

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               2.   Community Income                                                  
               Petitioner and his former spouse received $77,866 in                   
          community income from March 27 to December 31, 1987, in addition            
          to the $67,611 of community funds that they had when they                   
          separated.  Their community funds totaled $145,477 from March 27            
          to December 31, 1987.  Their community funds were insufficient to           
          pay community obligations during that time.                                 
               3.   Petitioner’s Separate Funds                                       
               Petitioner deposited at least $146,019 of his separate funds           
          in their joint checking accounts.  He provided about $20,000 per            
          month from his salary.  Those funds were available to pay their             
          postseparation community obligations in 1987.  Petitioner spent             
          $172,484 of his separate funds to pay community expenses from               
          March 27, 1987, to May 8, 1989.                                             
               4.   Petitioner’s Payments to and on Behalf of His Former              
                    Spouse                                                            
               In May 1987, petitioner began to pay about $3,700 per                  
          month to support his former spouse.  He made no payments to                 
          his former spouse from December 19 to December 31, 1987.                    
               From March 27 to December 31, 1987, petitioner paid                    
          $4,287.27 of the lease expenses for his former spouse’s car                 
          and paid mortgage interest of $144,048, mortgage principal of               
          $61,541, and property taxes of $21,454 related to property he               
          owned jointly with his former spouse.  From April 1 to                      






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