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on the 1985 Unknown Deposits to the extent we have found that the
1985 Unknown Deposits constitute gross income to Walter.
e. 1986
FINDINGS OF FACT
From March 1985 through 1987, there existed in Oregon a
checking account in the names of Gertrude J. Vermande, Walter's
mother, at First Interstate Bank, account number 564 0 04005 3
(FIB account 0053). Walter made all the deposits to, and signed
all checks drawn on, that account. FIB account 0053 was opened
to replace FIB account 1550 (discussed in paragraph 7.b., supra).
During portions of 1986 and 1987, there existed in Oregon a
savings account in the name of R. Hodges, Friedgard's mother, at
Oregon Bank, account number 18134604 (OB account 4604).
Respondent originally classified certain deposits to FIB
account 0053 and OB account 4604 (and a deposit of $18.25 to
another account, which we will disregard because of its small
size) as being deposits of unknown origin (the Original 1986
Unknown Deposits). The Original 1986 Unknown Deposits are as
follows:
Account Amount
FIB 0053 $857
OB 4604 835
Total $1,692
The amount shown on Exhibit 201-GK for 1986 in the row
labeled "Unknown" ($1,544, after subtracting the $18.25 we have
disregarded) reflects that portion of the Original 1986 Unknown
Deposits still in dispute as unknown deposits for 1986 (1986
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