- 32 -
1550 and USB account 2221 that amounted to ownership of those
accounts. We do not, however, conclude that he had any control
and authority over FIB account 0058, Friedgard's personal
account.
Walter has the burden of proving the extent to which the $4,917
that he conceded is an item of gross income reduces the Original
1984 Unknown Deposits to FIB account 1550 and USB account 2221.
Walter has failed to prove any such reduction. Thus, we find
that the such conceded amount ($4,917) reduces the Original 1984
Unknown Deposits to FIB account 0058 to the extent thereof, $668,
and only the remainder, $4,249 ($4,249 = $4,917 - $668), reduces
the Original 1984 Unknown Deposits to FIB account 1550 and USB
account 2221. The Original 1984 Unknown Deposits to those two
accounts totaled $8,838 ($8,838 = $7,738 + $1,100). After taking
into account the conceded amount allocated thereto, the 1984
Unknown Deposits remaining in those accounts is $4,589 ($4,589 =
$8,838 - $4,249). We conclude that, with respect to such
deposits ($4,589), Walter has failed to carry his burden of
proving that these deposits do not constitute an unreported item
of gross income for 1984. Tokarski v. Commissioner, supra. We
have found accordingly. We sustain that part of respondent's
determination of a deficiency for 1984 that is based on the 1984
Unknown Deposits to the extent we have found that the 1984
Unknown Deposits constitute gross income to Walter.
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