Terry Duane Beall and Joyce Engel Beall - Page 16

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          While we have given careful consideration to his testimony, we              
          find it questionable; petitioners did not offer other witnesses             
          to attest to their physical occupancy of 20 The Point.                      
               In weighing the reasonableness of Terry's response that a              
          majority of petitioners' time during the period was spent at 20             
          The Point, we have considered the following "acts and                       
          intentions".                                                                
               Mary Street:  Mary Street, which was Joyce's family home,              
          was purchased by petitioners in 1973.  Petitioners raised their             
          children there from 1973 to 1980.                                           
               Petitioners continued to own their Mary Street property                
          until 1993, 4 years after 20 The Point was sold.  Before to its             
          sale, Mary Street was never rented out.  Petitioners contend that           
          they had attempted to sell Mary Street since 1985, and that it              
          took 8 years to sell the property.  However, Terry testified that           
          he could not remember the date when the property was listed, and            


               3(...continued)                                                        
                    attorneys state a series of facts and say, is that                
                    right, yes, or no, I have to assume that there's some             
                    reason they're doing it that way and it's not always to           
                    your benefit that I make those assumptions.  So I would           
                    like to hear the witness.                                         
          Later during the direct examination of Terry, the Court stated              
          the following to petitioners' attorney:                                     
                    You have a habit of leading the witness, and that's not           
                    a good habit. * * * I want the witness' testimony, not            
                    yours.  He's the one that took the oath.                          
                                                                                     




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