Estate of Frank Johnson - Page 98




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                                        1990                                          
          Items in dispute                                  Amount                    
          Gifts to Larry                                     1$43,404                 
          Gifts to Ronnie                                    260,223                  
          Gifts to Sylvia                                    362,546                  
          Personal living expenses for 2 persons             28,836                   
          Less: Housing costs              $4,930                                     
          Vehicle acquisition costs   2,026          (6,956)                          
          Investigative fees (Dennis Dayle)                   7,000                   
          Room & board for Janie and her children             6,000                   
          Less: Duplication re limo                         (46,490)                  
          Total of items in dispute for 1990              154,563                     
               1Larry’s analysis reflects $41,404.  See infra Appendix I              
          for an explanation of the difference.                                       
               2Ronnie’s analysis reflects $60,923.  See infra Appendix I             
          for an explanation of the difference.                                       
               3Sylvia’s analysis reflects $60,546.  See infra Appendix I             
          for an explanation of the difference.                                       
               Included in the source and application of funds analysis for           
          Frank and Katherine for each of the years in issue are amounts              
          identified as gifts to Larry, Ronnie, and Sylvia.  For the most             
          part, those amounts constitute the excess of applications of                
          funds over sources of funds reflected on source and application             
          of funds analyses respondent performed for each of Larry, Ronnie,           
          and Sylvia.  See infra Appendices B through I.  Respondent                  
          included those amounts as applications of funds for Frank and               
          Katherine because, in a deposition to preserve testimony for                
          docket No. 20854-94 given on June 14, 1995, Katherine claimed               
          that she and Frank provided funds for purchases of assets by                
          Larry, Ronnie, and Sylvia as well as for their vacations and                
          normal living expenses in excess of their incomes.  In separate             
          sworn affidavits, Larry, Ronnie, and Sylvia attested that                   





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