Estate of Frank Johnson - Page 159




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          Sylvia.  Respondent does not explain how that amount was derived            
          other than by estimation.  Petitioners do not explain why they              
          disagree with that item.  The record shows that Sylvia married              
          Jack Miller during 1987.  Although Katherine testified that she             
          paid for the weddings of her grandchildren, the record does not             
          show how much she paid for Sylvia’s wedding ceremony or when it             
          was paid.  Furthermore, the record does not reflect what bride              
          price Jack Miller, through gypsy custom, would have paid to Frank           
          and Katherine for Sylvia.  On the basis of the foregoing, we                
          conclude that it is not reasonable to include $10,000 wedding               
          ceremony costs as an application of funds in Frank and                      
          Katherine’s source and application of funds analysis for 1987 or            
          1989; accordingly, we hold that their applications of funds for             
          1989 should be reduced by $10,000 to account for this item.                 
                    f.  Detective Expenses                                            
               In the source and application of funds analysis for Frank              
          and Katherine for 1990, see infra Appendix A, respondent included           
          as an application of funds $7,000 paid to Dennis Dayle for                  
          detective expenses.  We have found that their daughter Janie and            
          Frank hired Dayle and that Frank paid Dayle $7,000 in 1990.                 
          Petitioners question Dayle’s credibility, but they did not                  
          introduce any proof showing that his testimony was inaccurate.              
          Although we may question Dayle’s ethics in working for both Janie           
          and her ex-husband, we do not find Dayle’s testimony regarding              






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