George J. and Sophia Mantakounis - Page 6




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          cashier’s check and deposited the balance into an account, this             
          distinction is irrelevant to our analysis.  It is undisputed that           
          petitioners engaged in the transaction and had use of the money.            
          Although petitioners were notified by the Court at trial that               
          Tokarski was directly on point and would be the basis of our                
          analysis, petitioners’ brief failed to address the case or                  
          otherwise negate its persuasiveness.  (Petitioners’ brief failed            
          to comply with the requirements of Rule 151(e) by neglecting to             
          discuss any applicable legal authority and failing to include               
          proposed findings of fact.)                                                 
               Petitioner offered inconsistent information during                     
          examinations and conflicting testimony at trial regarding the               
          1991 transaction.  Moore and Lyons both gave credible testimony,            
          and both took contemporaneous notes of their interviews with                
          petitioner.  Petitioners were unable directly to contradict                 
          Moore’s and Lyons’s testimony about the examinations because                
          petitioner repeatedly stated that he did not remember his                   
          conversations with them.  We have no reason to doubt their                  
          credibility and have found as fact their versions of what                   
          occurred.                                                                   
               During trial, petitioner testified in response to questions            
          from his counsel:                                                           
                    Q      In 1991, how old was your dad?                             
                    A      In his eighties somewhere.                                 






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