- 30 -
Clearly, he had control and authority with regard to USB account
2221, which was in his own name. We have determined that he had
control and authority over FIB account 5798 (supra paragraph
7(a)). In the case of FIB account 1550, which was in the names
of Walter and Gertrude, he had control, and Gertrude was not
called to testify to his lack of authority. From her failure to
testify, we can draw a negative conclusion. See Tokarski v.
Commissioner, 87 T.C. 74, 77 (1986), Quita v. Commissioner, T.C.
Memo. 1988-309. We conclude that Walter had the authority to use
the funds in that account as he saw fit. We are convinced that
Walter had control and authority over all three accounts that
amounted to ownership of the accounts. Walter has failed to
carry his burden of proving that the 1983 Unknown Deposits do not
constitute an unreported item of gross income for 1983. Tokarski
v. Commissioner, supra. We have found accordingly. We sustain
that part of respondent's determination of a deficiency for 1983
that is based on the 1983 Unknown Deposits.
c. 1984
FINDINGS OF FACT
During portions of 1984 and 1985, Friedgard maintained a
checking account in Oregon, in her own name, at First Interstate
Bank, account number 104-0-03005-8 (FIB account 0058). FIB
account 0058 was Friedgard's personal account.
Page: Previous 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 NextLast modified: May 25, 2011