Walter Van Eck and Friedgard Van Eck - Page 5

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          management services with respect to residential real estate                 
          properties in Oregon that were owned by Walter, owned jointly by            
          Walter and Kosydar, or owned by other persons.  Walter had other            
          employment during some of the years in issue.                               
               The issues remaining for decision concern items of gross               
          income (mainly evidenced by bank deposits) that respondent claims           
          either Walter or Walter and Friedgard failed to report, a                   
          deduction for 1987 claimed by Walter and Friedgard, and the                 
          additions to tax for negligence determined by respondent.  Before           
          addressing those issues, however, there are a few preliminary               
          matters that we will address.                                               
          Findings of Fact                                                            
               The issues remaining for decision present us with numerous             
          questions of fact.  With respect to those questions, petitioners            
          bear the burden of proof, which they must carry by a                        
          preponderance of the evidence.  Rule 142(a).                                
               As stated, we have found those facts that the parties have             
          stipulated.  Also, we have received into evidence those exhibits            
          attached to the stipulation of facts, as well as other exhibits             
          offered by the parties at trial.  The trial in this case lasted             
          4 days, and the resulting transcript is 809 pages long.  There              
          are approximately 200 exhibits.  At the close of the trial, we              
          directed the parties to file briefs.  We advised petitioners to             

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