Gary B. and Kathleen Mitchell - Page 6

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          the checks to pay the construction company were dated, and cashed           
          or negotiated during September, October, and November 1990.                 
               The following amounts were paid for improvements to the                
          Fairway residence that were commenced and completed after June              
          21, 1990:                                                                   
                         Payee                   Amount                               
                    Fontaine Glass      $4,858                                        
                    Moore Painting           4,000                                    
                    A.B. Plumbing            148                                      
                    Oswaldo de Santiago      150                                      
                    R.W. Construction        90,000                                   
                    Woodburners              2,829                                    
                    ATNIP Co.                5,793                                    
                    Budget Electric            4,692                                  
                         Total               112,470                                  
               The person who ultimately purchased the townhouse                      
          (petitioners' interim residence) first viewed the property during           
          June 1990 and returned about ten times through the time of                  
          purchase during the spring of 1991.  The purchaser recalled that            
          the townhouse contained furnishings but the closets and cabinets            
          were empty in that the townhouse did not contain clothing, food,            
          or other personal belongings.  The purchaser made the decision to           
          purchase the townhouse during December 1990 or January 1991.                
               The utility usage for the period January through October               
          1990 reflected that the utility consumption at the townhouse                
          exceeded that of the Fairway residence.  During the month of                
          November the utility use at the Fairway residence increased and             
          decreased at the townhouse (both precipitously) and for December            
          1990 use at the Fairway residence exceeded that of the townhouse.           





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