Austin B. Ewell, Jr. - Page 6

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          December 31, 1987, petitioner paid his former spouse's 50 percent           
          share of farming expenses ($8,818) and rental expenses ($6,859).            
               In 1987, petitioner paid $8,560 for accounting fees to                 
          prepare his and his former spouse’s 1986 joint income tax return.           
          On December 31, 1987, petitioner paid the California Franchise              
          Tax Board $5,248 for his and his former spouse’s 1986 State                 
          taxes.                                                                      
          E.   Negotiations Between Family Law Attorneys Regarding                    
               Petitioner’s Payments to and on Behalf of His Former Spouse            
               On August 13, 1987, James B. Preston (Preston), counsel to             
          petitioner's former spouse, wrote a letter to Donald Magarian               
          (Magarian), petitioner's divorce counsel, stating in pertinent              
          part:                                                                       
               As temporary arrangements we would propose the                         
               following temporary orders:                                            
               1.  Joint legal and physical custody of the minor                      
               children, as arranged between the parties.                             
               2.  Each party maintain the furniture, fixtures,                       
               appliances and vehicles in their respective possession.                
               3.  Each party restrained from disposing of community                  
               or separate assets.                                                    
               4.  Family support of $4,000 per month.                                
               5.  Personal restraining orders against harassment by                  
               either party against the other party, family members                   
               and friends.                                                           
               6.  Mr. Ewell continue to maintain Mrs. Ewell and the                  
               minor children on major medical/health and vehicle                     
               insurance, and any non-covered medical, dental,                        
               psychological and medication be paid by Mr. Ewell.                     






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