Patricia Barranco - Page 6




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          made with petitioner’s knowledge:  In 1982 or 1983, a Fiat sports           
          car for one daughter; in 1984, a Mazda 626 automobile for another           
          daughter; in 1985, a horse for one daughter; and in 1988, a Ford            
          Probe automobile for the son.                                               
               Dr. Barranco’s Christmas gifts to petitioner during the                
          years at issue included what she describes as “nice jewelry” and            
          a fox jacket.  His anniversary gifts to her during these years              
          included a diamond engagement ring and another piece of diamond             
          jewelry.                                                                    
               E.  Other Cars and Boats                                               
               Every 2 or 3 years, Dr. Barranco bought petitioner a new               
          station wagon.  From 1982 until 1987, Dr. Barranco drove a                  
          Porsche automobile provided by his medical practice corporation.            
          About 1988, he began driving a Mercedes, also provided by his               
          medical practice corporation.  In 1991, Dr. Barranco bought                 
          himself a Mazda Miata.                                                      
               During the mid-1970s, the Barrancos used funds earned by               
          Dr. Barranco to acquire a boat, titled in both their names.  In             
          the early 1980s, the Barrancos traded in this boat and, with                
          funds earned by Dr. Barranco, bought another one, titled only in            
          petitioner’s name.                                                          
               F.  College Tuition                                                    
               During each year from 1983 to 1991 inclusive, at least one             
          of the Barranco children was in college.  (During 5 of the years            






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