Thomas L. and Laura L. Gordon - Page 13

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          contend that they deposited money from their cash hoard into                
          their accounts to cover checks written for the building of the              
          house.                                                                      
               Mrs. Gordon claims that she had cash on hand from child                
          support payments, sales of woodcrafts, yard sales, and gifts from           
          her parents.  During 1986, Mrs. Gordon cashed child support                 
          checks totaling $1,904.  As for Mrs. Gordon's other claimed                 
          sources, no credible evidence was presented from which we can               
          even estimate an amount of available cash.  For example,                    
          Mrs. Gordon claimed that she received approximately $1,000 cash             
          from yard sales, but she testified that she could not remember              
          whether or not the money went into her cash hoard.  Mrs. Gordon             
          claims that she cannot recall the source of 100 $100 bills                  
          deposited by her on June 16, 1986.  It is not credible that                 
          Mrs. Gordon could not remember the source of $10,000 cash,                  
          particularly in that form.                                                  
               Petitioner claims that the sources of his cash hoard were              
          cash from his father, the sale of a car, and real estate sales.             
          Petitioner testified that his father paid for the lumber                    
          purchased during 1986 for the Gladstone house.  Petitioner's                
          testimony, however, was contradicted by testimony from a cashier            
          at the lumberyard who remembered petitioner's making the                    
          purchases. Petitioner provided no evidence of any car sale other            
          than a receipt that shows that petitioner purchased, not sold, a            
          car.  The real estate sales that petitioner claims provided cash            




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