Austin B. Ewell, Jr. - Page 10

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               whether reimbursement being sought by                                  
               Respondent/Husband is a benefit to the community or to                 
               his separate property, or whether community property                   
               asset had a use value which would have an affect [sic]                 
               on reimbursement.                                                      
               Petitioner's $1,650 payment to his former spouse on                    
          December 16, 1987, included $1,050 for alimony and $600 for child           
          support.                                                                    
          G.   Petitioner’s Jeep Cherokee                                             
               In 1987, petitioner leased a 1987 four-wheel-drive Jeep                
          Cherokee (Jeep) that he used for commuting to work, his law                 
          practice, farming, ranching, and rental businesses, and for                 
          personal use.  He also had a 1985 Audi.  Petitioner paid $6,326             
          to lease and operate the Jeep in 1987.  He did not have any                 
          records showing how he used the Jeep in 1987.                               
          H.   Bankruptcy of Petitioner’s Former Spouse                               
               On July 1, 1988, petitioner’s former spouse filed a petition           
          in bankruptcy with the U.S. Bankruptcy Court, Case No. 188-02583-           
          A-11.  Petitioner claimed that he was entitled to receive                   
          reimbursement of $86,000 from her bankruptcy estate.  The                   
          superior court which had jurisdiction over petitioner’s divorce             
          approved his claim, but his former spouse disputed it.                      
          Petitioner’s former spouse appealed to the U.S. Court of Appeals            
          for the Ninth Circuit.                                                      
               A trustee was appointed in the bankruptcy case.  The                   
          bankruptcy estate did not pay petitioner.  As of the date of                





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