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no adjustment is required for that item in Sylvia’s source and
application of funds analysis for 1988.
b. Birthing Costs for Nicole
In the source and application of funds analysis for Sylvia
for 1988, see infra Appendix G, respondent included as an
application of funds $2,500 for birthing costs for Nicole
Johnson, Sylvia’s daughter. In an affidavit dated November 15,
1995, Sylvia stated that Frank and Katherine paid her medical
bills relating to Nicole’s birth. Respondent does not explain
how the $2,500 was derived other than by estimation. Petitioners
do not explain why they disagree with this item. The record
indicates that Nicole was born in 1988, but it does not show the
amount of medical expenses attributable to her birth nor when
those expenses were paid. On the basis of the foregoing, we
conclude that it is not reasonable to include $2,500 birthing
costs as an application of funds in Sylvia’s source and
application of funds analysis for 1988; accordingly, we hold that
Sylvia’s applications of funds for 1988 should be reduced by
$2,500.
c. Estimated Tax Payments
In the source and application of funds analysis for Ronnie
for 1988, see infra Appendix G, respondent included as an
application of funds $1,500 for estimated tax payments made
during 1988. Ronnie’s tax return for 1988 shows $3,000 estimated
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