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records. Petitioners introduced an example of a loan from Home
Savings of America apparently for the Springs Road property to
support their claim.
Petitioners' principal place of residence early in 1992 was
the Whitecliff Drive home. Mr. Frank testified that petitioners
intended the Luann Court property to become their residence when
they bought it late in 1992, and that it did become their
residence. However, petitioners' 1992 tax return, dated
March 20, 1993, stated that petitioners' address was Whitecliff
Drive. Petitioners have not introduced any evidence to explain
this inconsistency. On brief, petitioners assert that they
moved into the Luann Court residence in October 1992, that they
immediately rented out the Whitecliff Drive property, that in
February 1993, the tenants of Whitecliff Drive gave notice
that they were moving out, that petitioners moved back to the
Whitecliff Drive property in mid-1993, and that petitioners
have lived at Whitecliff Drive and rented out the Luann Court
house ever since. Petitioners' statements in the brief are not
supported by the record. We cannot base our findings of fact
on assertions made in the brief that are not supported by the
record. See United States v. Genser, 582 F.2d 292, 311 (3d Cir.
1978) (statements made by counsel in their briefs are not
evidence).
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