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based on other evidence. Thus, columns 1-10 and 12 of Exhibit 9
are admissible, but columns 11, 13, 14, and 15 are not.
5. Whether Exhibit 9 Shows That Petitioner Used His
Separate Funds To Pay Business Interest and Taxes
a. Direct Tracing Method
Petitioner contends that Exhibit 9 shows under the direct
tracing method that he used his separate funds to pay business
interest and taxes. We disagree.
Petitioner contends that Exhibit 9 shows that, after
issuance of check No. 1008 on April 1, 1987, there were no
community funds in the checking account, the community balance
remained in deficit for the rest of 1987, and by December 31,
1987, he had used $193,967.44 of his separate funds to pay for
the community deficit. Exhibit 9 without columns 11, 13, 14, and
15 does not establish that there were no community funds in the
accounts on April 1, 1987, or that petitioner and his former
spouse had insufficient community funds to pay community expenses
after April 1, 1987. It does not show all of the community funds
on deposit when petitioner and his former spouse separated.
Exhibit 9 does not include the $67,611 of community funds
petitioner and his former spouse had when they separated on
March 27, 1987.
Even if all of Exhibit 9 were admitted, it only shows a
beginning community checking account balance of $1,496.69 and no
other community funds before March 31, 1987. Petitioner has not
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