Janice L. Morris - Page 14

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            Cash                        2,408.00    4,673.30    7,645.50              
            Insurance                   2,052.73    3,111.35    4,224.81              
            Food                          886.79    2,177.33    1,738.06              
            Gasoline and repair           382.29    1,606.76    3,411.89              
            Medical                     1,008.87      813.76      863.43              
            Daughter Cindy                237.00      450.00      720.00              
            Clothing                    2,363.37    2,506.10    1,955.08              
            Monthly                    11,558.51    9,479.53   10,665.27              
            Miscellaneous              53,961.74   17,080.04    7,636.66              
            Total                   75,809.30   58,904.17   67,443.95                 
          The category "Savings" reflected funds that petitioner trans-               
          ferred to the joint savings account or other savings accounts.              
          Of the $28,583.25 that was transferred to one or more savings               
          accounts during 1989, $20,000 was deposited as part of an initial           
          deposit totaling $35,000 that petitioner and Mr. Morris made in             
          order to open an account at American Savings.14  The category               
          "Cash" reflected funds that petitioner received from cashing                
          checks that were payable to cash.  The category "Insurance"                 
          reflected checks that petitioner wrote to pay premiums for                  
          homeowners', automobile, and medical insurance.  The category               
          "Gasoline and repair" reflected funds that petitioner spent for             
          car expenses.  The category "Medical" reflected funds that                  
          petitioner spent for various medical expenses, including medical            
          insurance premiums.15  The category "Daughter Cindy" reflected              

          14  The remaining $15,000 that was used to make that initial                
          $35,000 deposit into the American Savings account was from the              
          Meadows account at the National Bank of Monticello.  Petitioner             
          did not receive or have available any of the money deposited into           
          the American Savings account; Meadows used that money for the               
          gravel pit.                                                                 
          15  It is unclear from the record why premiums for medical insur-           
                                                             (continued...)           




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Last modified: May 25, 2011