Joseph A. and Sari F. Deihl - Page 34

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               Mr. Deihl also testified to approximate acreage of 10 for              
          the corporate property, “about 1.8” for his home, and “about an             
          acre, acre plus” for Joe II’s residence.  However, no documentary           
          evidence corroborates these numbers, and square footage in any              
          event would seem to be a poor basis for allocation when the scope           
          of landscaping is likely to differ markedly between a showplace             
          home and more prosaic commercial real estate.  Furthermore, to              
          the extent that any references to a particular property can be              
          gleaned from the invoices, these would appear to be weighted                
          toward the residential premises.  The law therefore does not                
          countenance any further deduction for maintenance and                       
          landscaping.                                                                
               D.  Security                                                           
               The disputed security services were provided by Michael Reed           
          and his subcontractors, by Capital Guard & Patrol, Inc., and by             
          Arizona Protection Agency.  Invoices in the record show that                
          security services were provided by these entities at both the               
          corporate property on 24th Street and at petitioners’ personal              
          residence on Foothill Drive.  Protection was also provided to               
          members of the Deihl family when traveling.  Although invoices              
          were occasionally addressed to KareMor, the disputed security               
          services were paid and deducted by Mayor during 1997 and 1998 in            
          the claimed amounts of $192,918.70 and $72,124.64, respectively.            







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