Estate of Frank Johnson - Page 99




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          Katherine and Frank had provided funds for their asset purchases            
          and living expenses.                                                        
               For purposes of the source and application of funds analyses           
          for each year, to determine personal living expenses for Frank              
          and Katherine’s household, Larry’s household, Ronnie’s household,           
          and Sylvia’s household, respondent used Bureau of Labor                     
          Statistics (BLS) figures which detailed average annual                      
          expenditures of consumers based on the size of the consumer unit.           
          Respondent reduced the BLS figures for shelter costs and vehicle            
          acquisition costs.  Respondent considered Frank and Katherine’s             
          household to consist only of themselves for each year in issue.             
          Respondent considered Larry’s household to consist of four                  
          persons for each year in issue.  Respondent considered Ronnie’s             
          household to consist of one person for 1983 and 1984 and two                
          persons for 1985 through 1990.  Respondent considered Sylvia’s              
          household to consist of one person for 1985 through 1987, two               
          persons for 1988, and three persons for 1989 and 1990.  See infra           
          Appendices A through I for the amounts respondent used for                  
          personal living expenses in the source and application of funds             
          analyses.                                                                   













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