- 28 -
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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