- 15 -
funds that petitioner spent on her daughter Cindy. The category
"Clothing" reflected funds that petitioner spent to purchase
clothing. The category "Monthly" reflected funds that petitioner
spent to pay items such as utilities, credit card accounts, car
expenses,16 and mortgage payments. Included in the category
"Monthly" for 1987 were five checks, each in the amount of
$250.32, that were written by petitioner to GMAC during each of
the months January through May 1987 and one check in the amount
of $250.31 that was written by petitioner to GMAC in June 1987.
The category "Miscellaneous" reflected funds that petitioner
spent on various items, including haircuts, birthday presents,
tuition, contributions to organizations such as the Boy Scouts
and a Methodist church, and purchases at stores such as K's
Merchandise Mart and GNC. The category "Miscellaneous" for 1987
reflected, inter alia, (1) funds totaling $17,560.77 that peti-
tioner used to pay off the mortgage on the house at which peti-
tioner, Mr. Morris, and their children resided and (2) a $20,000
check payable to Trust 768 that was written by Mr. Morris with
respect to that trust's purchase of the Illinois land. The
source of the funds used to pay off the mortgage and to purchase
the Illinois land was the $40,000 bonus that John Kenny Company
15(...continued)
ance were listed in two separate categories in the disbursements
analyses.
16 It is unclear from the record why car expenses were listed in
two different categories in the disbursements analyses.
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