- 38 -
1987, Walter made all deposits to and signed all checks on
USB 5155.
Respondent originally classified certain deposits to the
accounts set forth in the immediately preceding paragraph and to
four additional accounts, FIB account 0053 (discussed supra
paragraph 7.e.), OB account 9148 (discussed supra paragraph 5),
OB account 4604 (discussed supra paragraph 7(e)) and an account
identified only as "FIB-4941", as being deposits of unknown
origin (the Original 1987 Unknown Deposits). The Original 1987
Unknown Deposits are as set forth in Exhibit 106-DB.
The amount shown on Exhibit 201-GK for 1987 in the row
labeled "Unknown" ($4,746.84) is the same as the 1987 Original
Unknown Deposits and reflects that all of the Original 1987
Unknown Deposits are still in dispute as unknown deposits for
1987 (1987 Unknown Deposits). Of the 1987 Unknown Deposits,
$4,497 constitutes an item of gross income to either Walter or
Friedgard.
OPINION
Except with regard to OB account 4604 and the account that
respondent has identified only as FIB-4941, we conclude that
Walter had control and authority over all of the accounts listed
under the heading "Unknown" on Exhibit 106-DB. We do not,
however, conclude that he had any control and authority over FIB-
4941 or OB account 4604. Thus except with regard to the deposit
to OB 4604 of $160 and the deposit to FIB-4941 of $89.81,
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