Vincent J. Boido, Jr. and Christine P. Boido - Page 5

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               By February 1995, Ms. Thiellesen was destitute.4  Ms.                  
          Thiellesen approached petitioner and asked him if he “could help            
          her out with some money.”  Petitioner agreed to enter into a                
          private agreement with Ms. Thiellesen wherein he would prepay his           
          entire child support obligation due under the divorce decree by             
          1999, or 6 years early.  At trial, petitioner testified that, at            
          the time of the private agreement, he had a workable relationship           
          with Ms. Thiellesen regarding the best interests of their                   
          daughter and that he:                                                       
               didn’t gain anything by doing this, by giving her [Ms.                 
               Thiellesen] the money up front.  It was basically to                   
               help her out and see that my daughter was benefitted                   
               from this.                                                             
          Between 1995 and 1999, petitioner paid the total sum of $41,244,            
          including the following:5  $6,892 in personal checks to Ms.                 
          Thiellesen; $26,000 for a new Dodge truck for Ms. Thiellesen;6              






               4  Petitioner testified that by this time Ms. Thiellesen had           
          filed for bankruptcy, that she did not have any money, that she             
          was losing her house in which Nicole lived part-time, and that              
          her car had been repossessed.                                               
               5  The enumerated amounts, which are rounded to the nearest            
          dollar, aggregate less than the total sum of $41,244.  The                  
          discrepancy is unexplained in the record.                                   
               6  In February 1995, petitioner financed the purchase of the           
          truck and made the monthly payments.  It is unclear who is the              
          registered owner of the truck, but petitioner testified that                
          Nicole currently drives the truck.                                          




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