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1985
Table 9 lists certain checks written on the Markette account
in 1985. The table shows the date the check was written, check
number, payee, and amount. Betsy signed the checks numbered
2036, 2050, 2078, and 2092. All of the other checks were signed
by petitioner. Respondent determined that petitioner and Betsy
omitted to report $23,014.34 of constructive dividends received
from Markette in 1985, the sum of the checks listed in table 9.
See supra note 9.
Table 9
Check
Date Number Payee Amount
Jan. 06 2036 American Express $1,802.00
Feb. 04 2043 Eastern Airlines 1,192.00
Feb. 26 2050 American Express 2,002.25
Feb. 26 2051 Eastern Airlines 974.00
Apr. 03 2068 American Express 2,636.42
May 15 2078 American Express 3,514.96
May 24 2080 American Express 208.00
June 06 2084 American Express 3,494.66
July 10 2092 American Express 292.18
Aug. 02 2098 American Express 2,587.86
Aug. 27 2100 American Express 457.00
Oct. 28 2108 American Express 3,530.01
Nov. 25 2118 American Express 45.00
Dec. 03 2123 American Express 278.00
Total 23,014.34
Check No. 2036--Miami--Betsy. The American Express December
1984 invoice includes a $198 charge for an Eastern Airlines
ticket for Betsy to fly round-trip to Miami. Betsy bought the
ticket in November 1984. She left Washington, D.C., on November
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