Daniel F. Layman, III - Page 6




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          Arizona.  These wire transfers and checks were for Peggy Layman's           
          support and the support of their three youngest children.                   
               During the calendar year 1992, petitioner made 24 separate             
          wire transfers to Peggy Layman totaling $10,915, as follows:                
                    Date            Amount                                            
                    1/9            $505                                               
                    1/27           505                                                
                    2/13           505                                                
                    2/21           505                                                
                    3/10           505                                                
                    3/23           500                                                
                    4/6            505                                                
                    4/15           205                                                
                    4/17           505                                                
                    5/5            505                                                
                    5/18           505                                                
                    6/11           505                                                
                    7/10           500                                                
                    7/27           750                                                
                    8/21           750                                                
                    8/28           360                                                
                    9/16           270                                                
                    9/18           430                                                
                    10/9           350                                                
                    10/15          350                                                
                    11/17          350                                                
                    11/25          350                                                
                    12/10          350                                                
                    12/23          350                                                
                    1992 Total   $10,915                                              

          Part of the $10,915 was deposited into checking account No.                 
          2046133 held at the Mountain Valley National Bank in Conifer,               
          Colorado, and part was deposited into checking account No.                  
          0873733 held at the Community Bank & Trust in Grafton, West                 








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