Joseph M. and Sybil G. Kawal - Page 4

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            of the income that petitioner received from Linden Lumber.                                    
            During that year, generally, the amounts of the deposits into the                             
            checking account varied and the timing of those deposits was                                  
            neither consistent nor regular.  To illustrate, the bank state-                               
            ments for the checking account (bank statements) for September                                
            and October 1992 showed the following deposits:                                               

                             Date of Deposit         Amount of Deposit                                    
                             Sept. 11, 1992               $1,500.00                                       
                             Sept. 15, 1992               1,750.00                                        
                             Sept. 21, 1992               1,567.52                                        
                             Oct. 1, 1992                 1,076.28                                        
                             Oct. 2, 1992                 1,021.00                                        
                             Oct. 13, 1992                1,130.66                                        
                             Oct. 23, 1992                1,268.77                                        
                             Oct. 28, 1992                838.84                                          
                  When petitioner began working for JMS in 1990, pursuant to                              
            an arrangement that Mr. Mahabir had with him (Mr. Mahabir's                                   
            arrangement), petitioner received checks from JMS (JMS checks) in                             
            amounts that exceeded the amount of compensation to which he was                              
            entitled for his part-time work there.  Under that arrangement,                               
            in 1990 and throughout the period during which petitioner did not                             
            have a bank account, petitioner cashed the JMS checks at Linden                               
            Lumber, retained an amount equal to his JMS compensation, and                                 
            used the balance (i.e., the excess of each JMS check over the                                 
            amount of petitioner's JMS compensation, which excess is herein-                              
            after referred to as Mr. Mahabir's money) for the benefit of Mr.                              
            Mahabir, his family, and/or certain of Mr. Mahabir's acquain-                                 
            tances by, inter alia, returning it to Mr. Mahabir and/or his                                 





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