Opinion ID: 896323
Heading Depth: 1
Heading Rank: 7

Heading: 1996 Grain Sales of $35,848.19

Text: [¶ 24] The trial court included a 1996 grain check for $35,848.19 in calculating Dale's 1996 income. Dale contends that money was reported in his 1995 income tax return. [¶ 25] Vicki Benzmiller, the office manager at the Benson-Quinn Grain Elevator at Underwood testified she issued a check to Dale on January 12, 1996, for grain sold in the amount of $35,848.19. Dale testified he did not declare that income on his 1996 tax return, and that grain was sold in 1995. I don't know where they got their numbers from. [¶ 26] There is evidence supporting the trial court's finding, and our review has not left us with a definite and firm conviction a mistake has been made. We conclude the trial court's inclusion of $35,848.19 for grain sales in 1996 did not make the court's finding on Dale's income clearly erroneous.