Dennis J. and Teresa Deneault - Page 6

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                         (d) The petitioners reported $3,177.00 of                    
               wage income on their joint 1991 Federal income tax                     
               return.                                                                
                         (e) The petitioners received $6,142.00 by                    
               closing out their bank account at First Union National                 
               Bank of Florida on August 12, 1991.                                    
                         (f) The petitioners cashed in a certificate                  
               of deposit for $4,681 during 1991.                                     
                                    APPLICATIONS                                      
                         (g) Respondent determined that petitioners'                  
               living expenses for 1991 were in the amount of $13,962.                
                         (h) During a search of petitioners' property                 
               during 1991, local law enforcement officers found and                  
               seized $300.00 in cash from a pickup truck.                            
                         (i) On February 1, 1991, the petitioners                     
               purchased two lots in St. Lucie County, for a total                    
               purchase price of $9,000.00.  They paid cash for the                   
               real properties on that date.                                          
                         (j) The petitioners made payments on their                   
               1989 Lincoln automobile in an amount totaling $3,206.00                
               during 1991.                                                           
                         (k) On June 17, 1991, Dennis J. Deneault                     
               purchased ten pounds of marijuana for $18,500.  On June                
               18, 1991, Dennis J. Deneault purchased seventeen pounds                
               of marijuana for $25,000.                                              
                         (l) According to the joint 1991 Federal                      
               income tax return, during 1991 Dennis J. Deneault                      
               incurred $1,524 in business expenses relating to his                   
               wire lathing sole proprietorship.                                      
                         (m) During 1991, Federal income tax was                      
               withheld from Teresa Deneault in the amount of $291.79.                
               Social security tax was withheld from Mrs. Deneault in                 
               the amount of $196.97.  Medicare tax was withheld from                 
               Teresa Deneault in the amount of $46.07.                               
                         (n) The petitioners paid a $60.00 penalty to                 
               Barnett Bank on June 21, 1991.                                         






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