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issued all of the payroll checks for those entities. Ms. Dawson,
therefore, possessed the authority to act on behalf of those
entities to pass both possession of and title to the funds in
those payroll accounts to others. Based upon our consideration
of the entire record in the instant case, we conclude that
petitioner has not carried his burden of proving that, in issuing
the checks, PAHHS and BHHS did not intend to pass to Ms. Dawson
both possession of and title to the funds embezzled by her during
1989. Rule 142(a).
We, therefore, hold that the $95,072 embezzled by Ms. Dawson
during 1989 is community income, one-half of which is taxable to
petitioner.
To reflect concessions and the foregoing,
Decisions will be entered
under Rule 155.
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