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items into eight categories: (1) 1982 Rental and Contract
Deposits, (2) 1984, 1986, and 1987 Rental Deposits, (3) GVE
Loans, (4) Triad Distribution, (5) WFVE Gifts and Loans,
(6) Reprographics Plastics Deposits, (7) Unknown Source Deposits,
and (8) Nondeposited Amounts. We will treat each of those
categories and the parties' respective arguments in turn. As
necessary, we shall make findings of fact relative to each
category.
1. 1982 Rental and Contract Payments
On Exhibit 201-GK, under the heading "Rental Income", for
1982, in a row labeled "Total Rent Income", is the amount:
$38,546.71. Under the headings "Interest Earned On The--16074
Contract" and "Interest Earned On The--19556 Contract: Payment
Book #36" are the amounts: $9,384.79 and $8,704.20,
respectively. Walter concedes that one-half of each of those
three amounts is gross income to him. Respondent concedes that
the remaining halves are not gross income to him. Respondent
also concedes that the total "Interest Earned" amount ($18,088.99
= $9,384.79 + 8,704.20) reduces the amount shown for 1982 in the
row labeled "Unknown". We accept those concessions and find
accordingly.
2. 1984, 1986, and 1987 Rental Deposits
On Exhibit 201-GK, under the heading "Rental Income", in a
row labeled "Total Rent Income", are the amounts $5,352, $3,206,
and $15,622.02, for 1984, 1986, and 1987, respectively. On
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