Don C. and Judy Montgomery - Page 9

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             payments on the loan used to finance the purchase of the                 
             Lincoln Mark VII.                                                        
                  Petitioner signed three additional checks during 1988               
             that were drawn on H&B's First Interstate account in                     
             payment of miscellaneous expenses relating to the Lincoln                
             Mark VII.  These checks are as follows:                                  

                  Date         Check No.       Amount        Payee                    
                 09/01/88        1247           $200     Don Montgomery               
                 09/27/88        1288           200      Don Montgomery               
                 10/06/88        1297           200      First Interstate             
                                                                                     
                  Total                        600                                   
             These checks were used to purchase such items as fuel,                   
             tires, maintenance service, and repairs for the Lincoln                  
             Mark VII.                                                                
                  During 1989, petitioner signed four checks totaling                 
             $2,679.04 that were drawn on H&B's First Interstate account              
             and made payable to Community Bank.  These checks are as                 
             follows:                                                                 
                  Date         Check No.        Amount         Payee                  
                 01/06/89        1542         $669.76      Community Bank             
                 02/03/89        n/a          669.76       Community Bank             
                 03/01/89        1694         669.76       Community Bank             
                 04/01/89        1794         669.76       Community Bank             
                  Total                      2,679.04                                
             Notations on all but one of these checks state that they                 
             were issued as payment for petitioner's "company car".                   







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