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tion during 1992, when Mr. Mahabir, the owner of JMS, had annual
income from that business of only about $50,000.
If, as Mr. Mahabir and his son Jason Mahabir testified,
petitioner was required during 1992 to be on call on a regular
basis for 13 hours a day, 5 days a week, we presume that he would
have been paid at regular intervals in equal amounts for those
services. However, petitioners' bank statements for 1992 showed
that, generally, the amounts of the deposits into the checking
account varied and the timing of those deposits was neither
consistent nor regular.
We also note that there is documentary evidence in the
record that petitioner used Mr. Mahabir's money for the benefit
of Mr. Mahabir and his family. For example, the record contains
a check written by petitioner and endorsed by Mrs. Mahabir. The
record also contains two checks, each in an amount in excess of
$1,000, that were payable to S&B West Indian Grocery Store and
that petitioner testified, and we have found as facts, were used
to pay grocery bills for which Mr. Mahabir and/or his family
were, or agreed to be, responsible.
Based on the entire record before us, we find that during
1992 petitioner received compensation for his part-time work at
JMS in the amount of $175 a week that petitioners did not report
as compensation in their 1992 return. Accordingly, petitioners
have unreported income from JMS for 1992 of $9,100.
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