Michael J. Downing and Sandra M. Downing - Page 57

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          have found--tables 7 and 8) that respondent has shown by clear              
          and convincing evidence that not more than $29,707 of                       
          petitioners’ 1994 expenditures came from the Newman property net            
          proceeds, and that none of petitioners’ 1995 expenditures came              
          from this source.                                                           
               (b) Credit Card Advances.--Both sides agree that petitioners           
          received two credit card cash advances, totaling $5,500, in 1994.           
          Petitioners contend on answering brief that they received two               
          additional cash advances, of $1,942 and $2,113, in 1994.                    
          However, in the postbriefs actions referred to supra note 24,               
          petitioners concede that “the credit card amount of $2113.15 is             
          really just a transfer and not a Cash Advance and * * * the                 
          $1,942 amount was used to pay off a credit card debt.  As such,             
          it should not be counted as a credit card advance for 1994.”                
          Respondent does not allow, and petitioners do not contend for,              
          1995 credit card advances.  Thus, the allowance of $5,500 credit            
          card advances for 1994 and nothing for 1995 is agreed to by both            
          sides.                                                                      
               (c)  Child Support.--The parties stipulated that petitioners           
          received $4,200 in cash child support payments for Rachel and               
          Sean in each year, 1994 and 1995.  Supra note 5.                            
               (d)  Refund of Deposit on House.--The parties stipulated               
          that in 1994 petitioners received a refund of a $500 deposit on a           
          house.                                                                      







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