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1348). Among other deposits, rents for properties jointly owned
by Walter and Kosydar were deposited to that account. During
1982 through 1984, there existed in Oregon a checking account in
the names of William F. and Walter J. Van Eck, at First
Interstate Bank, account number 564 0 02579 8 (FIB account 5798).
Walter made all the deposits to and signed all checks drawn on
that account. The amount shown on Exhibit 201-GK in the row
labeled "Unknown", for 1982, reflects certain deposits to USB
1348 and FIB 5798 during 1982.4 The amount remaining in dispute
as unknown deposits for 1982 (1982 Unknown Deposits) is $34,752.5
Of that amount, all but $500 was deposited to USB account 1348;
$500 was deposited to FIB account 5798.
The 1982 Unknown Deposits constitute commission, interest,
and rental income to Walter in the amount of $13,636.
Additionally, the 1982 Unknown Deposits constitute gross income
to Walter in the amount of $8,000. In total, the 1982 Unknown
Deposits constitute gross income to Walter in the amount of
$21,636.
4 And a $7.05 deposit to another account, which we have
disregarded because of its small size.
5 I.e., the $52,848.48 shown on Exhibit 201-GK in the row
labeled "Unknown", for 1982, less the amounts conceded by
respondent in the Second Supplemental Stipulation of Facts,
pars. 4 and 5, $9,385 and $8,704, respectively, not to be unknown
deposits, and the $7.05 described in the immediately preceding
footnote.
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