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On October 22, 1982, Kenmore issued a check to US Air in the
amount of $298 for an airline ticket to enable Gleave to visit
his mother, in Florida. On December 21, 1982, Kenmore issued
checks to the City of St. Petersburg, Florida Power and Light,
and Central Telephone (Fla.), in the respective amounts of
$16.62, $21.43, and $169.73, in connection with Gleave’s
grandmother’s house.
1982--Not Income to Gleave
On September 10, 1982, Kenmore issued a check to “cash” in
the amount of $303.75. This check, or the proceeds, was given to
Gleave in order to reimburse him for his expenditures for
gasoline and tolls while driving one of Kenmore’s trucks.
1982--Other Items--Burden of Proof
Kenmore’s December 31, 1982, check to Western-Southern Life
Insurance Co. in the amount of $239.40 was for key-man life
insurance on Gleave’s life.
During 1982 Kenmore issued four checks to Blue Cross,
aggregating $1,301.79 to pay for health insurance for Gleave and
his family.
In addition to the items discussed supra, during 1982
Kenmore issued checks, or otherwise made payments, aggregating
$7,424.25 to “cash” or named payees. The evidence of record as
to the key-man life insurance, the Blue Cross, and these items
does not enable us to conclude that any of these Kenmore payments
was--or was not--income to Gleave.
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