Betty W. Thompson - Page 15

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          petition in this case.  Mr. Mercer's fee was paid by the Company            
          and the payment charged as compensation to Mr. Thompson.                    
          Moreover, the company advanced other litigation costs in an                 
          unspecified amount and charged them as compensation to Mr.                  
          Thompson.  The only evidence in this record that petitioner paid            
          any of the fees and costs in this case is her February 1, 1995,             
          check to Mr. Thompson in the amount of $67,371 that bears the               
          notation "Reimburse Legal Exp."  As demonstrated by the date,               
          February 1, 1995, the check was written after the Court's order             
          requesting stipulated facts concerning whether petitioner had               
          paid or incurred fees and costs.  We also note that the check is            
          dated 2 days after the sworn affidavit dated January 30, 1995, in           
          which petitioner stated that, to the best of her knowledge and              
          belief, she had incurred and "paid" attorney's fees and costs of            
          $67,371.                                                                    
               The date of petitioner's check is not its only questionable            
          characteristic.  Petitioner submitted a summary of assets as of             
          the end of the year 1993 attached to her affidavit of May 19,               
          1994.  An examination of the summary of assets fails to reveal              
          any apparent source of liquid funds10 from which petitioner could           
          write a check for $67,371 to Mr. Thompson.  Since petitioner is             
          not employed and most of her assets have come from Mr. Thompson,            
          we are reluctant to place much weight on her check to him as                

               10Petitioner has not stated that she converted any of her              
          other assets into cash.                                                     




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