William C. and Elaine Gaskins - Page 11

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          to Mr. Gaskins' Social Security and worker's compensation payments.         
               The trial took place on August 24 and 25, 1994.  Late in the           
          day on the first day of trial, Attorney Riley produced an                   
          additional box of documents that had not previously been                    
          furnished to respondent's counsel.  This box contained items that           
          respondent had requested in September of 1993, and that                     
          petitioners had denied having.  The trial was recessed until 1:00           
          p.m. the following day to permit respondent's counsel to review             
          these documents.  These financial records were particularly                 
          important in the Court's ultimate finding that the Quinns'                  
          substantial accumulated savings came from petitioner wife's                 
          frugality and careful management of her earnings rather than from           
          any unreported income of her husband.                                       
               During the trial, Attorney Riley attempted to introduce                
          copies of certain of the Quinns' tax returns, which the Court               
          declined to receive.  The Court kept the record of the trial open           
          until September 26, 1994, so that copies of the original returns            
          as filed could be obtained and filed with the Court.  On                    
          September 26, 1994, Attorney Riley filed a motion to extend time            
          to keep the record open.  The Court granted this motion,                    
          extending the time until October 25, 1994.  On November 16, 1994,           
          the Court, having received no further documents, closed the                 
          evidentiary record in the case.                                             








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