Walter Van Eck and Friedgard Van Eck - Page 28

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          failure to testify, we can draw a negative conclusion.  See                 
          Tokarski v. Commissioner, supra at 77.  We believe that Walter              
          had control, and thus ownership, of FIB account 5798.  As we have           
          stated, bank deposits are prima facie evidence of income.                   
          Tokarski v. Commissioner, supra at 76.  Accordingly, the $500               
          deposit to FIB 5798 constitutes an item of gross income to                  
          Walter.                                                                     
               We sustain that part of respondent's determination of a                
          deficiency for 1982 that is based on the 1982 Unknown Deposits to           
          the extent we have found that the 1982 Unknown Deposits                     
          constitute gross income to Walter.                                          
               b.  1983                                                               
                                  FINDINGS OF FACT                                    
               During 1983 and 1984, there existed in Oregon a checking               
          account in the names of Gertrude J. Vermande (Walter's mother)              
          and Walter J. Van Eck, at First Interstate Bank, account number             
          564 0 03155 0 (FIB account 1550).  Walter made all the deposits             
          to and signed all checks drawn on that account.                             
               Respondent originally classified certain deposits to FIB               
          account 1550 and to two additional accounts, FIB account 5798               
          (discussed supra paragraph 7.a.) and USB account 2221 (discussed            
          supra paragraph 3), as being deposits of unknown origin (the                
          Original 1983 Unknown Deposits).  The Original 1983 Unknown                 
          Deposits are as follows:                                                    






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