Ronald B. and Annette C. Talmage - Page 74




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         He claimed that after he helped them move to the Rivercliff                  
         property on June 9, 1999, he immediately returned to Japan to                
         reside at an “extended-stay facility” to complete several pending            
         business matters.  Outside of occasionally traveling to the United           
         States to visit his family, he claimed he did not depart from                
         Japan to reside permanently on the Rivercliff property until                 
         January 2000.                                                                
              In support of his testimony, petitioner produced copies of              
         three checks.  Each check was from his US Bank checking account              
         and listed his address as the Rivercliff property address.  The              
         first check, dated November 4, 1999, was made out to Delta                   
         Airlines for $704.53.  Although petitioner asserted it was his               
         payment for a flight from Japan to Oregon to visit his family, the           
         face of the check does not indicate a point of departure or a                
         destination, and petitioner’s reconstructed records state that the           
         $704.53 paid to Delta Airlines was for a “Farm Travel Expense”.              
              The second check, dated December 11, 1999, was made out to              
         “SHADOW” for $1,000 for “TALMAGE TRANSPORT”.  Petitioner testified           
         that it was payment for the transportation of his automobile from            
         Japan to Oregon.  However, his reconstructed records state that              
         the $1,000 was an “Expense for NCPL Animals”.  The third check,              
         dated December 27, 1999, was made out to the Oregon Department of            
         Motor Vehicles for $97.  Petitioner testified that it was payment            
         to register his automobile.  Petitioner’s reconstructed records              







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