Estate of Frank Johnson - Page 100




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               During 1987, Larry purchased a 1977 Excaliber for $25,060.13           
               Frank and Katherine paid for the birthing costs of Sylvia’s            
          daughter, Nicole.  Respondent estimated those costs to be $2,500.           
               Sometime during the years in issue, Frank and Katherine’s              
          daughter Janie was married to Miller Johnson (Miller).  Janie               
          suspected that Miller stole property from her safe deposit box.             
          During 1990, Janie and Frank hired a private investigator, Denis            
          Dayle (Dayle), to help recover the stolen property and to hide              
          Janie and her children from Miller.  Shortly before they hired              
          Dayle, Miller had hired Dayle to find Janie and her children.               
          Dayle decided to keep Miller as a client while at the same time             
          he worked for Janie and Frank.  Frank paid Dayle $7,000 in 1990             
          for his services.                                                           
               E.  Cash Hoard                                                         
               Katherine was the eldest child of Edward Peter Stanton                 
          (Edward) and Mary Stephens Stanton (Mary).  In addition to                  
          Katherine, Edward and Mary had nine other children, including a             
          daughter Tina Stanton Ephraim (Tina), and sons Joe Mills14 (Joe),           

               13  That acquisition is not reflected on Frank and                     
          Katherine’s or Larry’s source and application of funds analyses             
          for 1987.  See infra Apps. A and F.  The parties do not explain             
          why it was omitted as an application of funds for that year.  We            
          have made no adjustment for this item in our findings regarding             
          unreported income since it was not identified as an item in                 
          dispute.                                                                    
               14  Joe actually was Edward’s stepson.  It is not clear from           
          the record whether Katherine, Tina, and their sister Margie                 
                                                             (continued...)           





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