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Hawthorne account). That statement shows a transfer into that
account from Hawthorne Savings and Loan Association account No.
10133739-2 (the second Hawthorne account) in the amount of $7,627
on August 23, 1993. There is, however, no statement of account
activity in evidence with respect to the second Hawthorne
account. We cannot, therefore, place any confidence in the
completeness of petitioner’s bank deposit analysis because we do
not have confidence that petitioner took into account all
deposits to all of her bank accounts in 1993. Also, petitioner
added as deposits into the first Hawthorne account amounts that
were withdrawals and not deposits. Finally, petitioner failed to
take into account the NationsBank purchase.
Alternatively, petitioner argues that the Fortune Bank
deposit is the proceeds of rental income. Petitioner’s failure
to maintain adequate records of her rental activities gives us no
confidence in that claim. Petitioner also argues that the
Fortune Bank deposit was withdrawn (the Fortune Bank withdrawal),
in cash, on the same day, December 8, 1993, that it was made and
used the next day, December 9, 1993, with additional cash, to
make the NationsBank purchase. However, petitioner's testimony
with regard to those transactions was unclear: petitioner
testified that she did not know what she did with the Fortune
Bank withdrawal and cannot remember why she made the NationsBank
purchase.
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