Walter Van Eck and Friedgard Van Eck - Page 24

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          discussion at proposed finding #XIX)."  Petitioners have made no            
          such proposed finding.                                                      
               We have found that the Reprographics Plastics' deposits were           
          deposited to USB account 0894.  We are convinced that Walter had            
          control and authority over USB account 0984 that amounted to                
          ownership of that account.  As we have stated, bank deposits are            
          prima facie evidence of income.  Tokarski v. Commissioner, supra            
          at 76.  Petitioners have failed to rebut the prima facie evidence           
          that the Reprographics Plastics' deposits were gross income to              
          Walter.  Moreover, petitioners deny that, during 1985, 1986, and            
          1987, payments were made from USB account 0894 for the benefit of           
          one or the other (or both) of them.  We have found to the                   
          contrary.  Thus, even if we assume that Walter was not the owner            
          of USB account 0894, petitioners have failed to prove that some,            
          or all, of the expenditures made from that account were not gross           
          income to one or the other of them.  We sustain respondent's                
          determinations of deficiencies to the extent based on the                   
          Reprographics Plastics' Deposits.                                           
               7.  Unknown Source Deposits                                            
                    a.  1982                                                          
                                  FINDINGS OF FACT                                    
               During at least the first 5 months of 1982, Walter and                 
          Kosydar (his then wife) maintained a joint checking account in              
          Oregon, at U.S. Bank, account number 155-0501-348 (USB account              

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