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from their accounts: (1) Payments to K & H in the amount of
$52,462 and (2) payments of K & H expenses in the amount of
$3,693.40. During 1990, the aggregate amount of K & H's funds
and Ms. Velilla's funds that petitioner deposited into petition-
ers’ accounts at Washington Federal and Benjamin Franklin Federal
exceeded the aggregate amount that petitioners paid to, or for
the benefit of, K & H and Ms. Velilla by $60,168.06.
Miscellaneous Deposits
During 1989, in addition to the deposits of K & H's and Ms.
Velilla's funds that are at issue for that year, certain deposits
that respondent concedes do not constitute unreported income for
that year, and one deposit that petitioners concede constitutes
unreported income for that year,5 petitioners made various depos-
its totaling $83,364 (miscellaneous deposits) that are at issue
for 1989, including a deposit of $6,222.89 on May 30, 1989, into
petitioners' account at Washington Federal. The record does not
disclose and/or explain the nature or sources of those miscella-
neous deposits.
During 1990, in addition to the deposits of K & H's and Ms.
Velilla's funds that are at issue for that year and certain
deposits that respondent concedes do not constitute unreported
income for that year, petitioners made various miscellaneous
5 Petitioners concede on brief that a $2,500 deposit on Apr. 24,
1989, of the proceeds from the sale of plans constitutes unre-
ported income for 1989.
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