Jack J. Kramer - Page 20

                                                 - 20 -                                                   
            Item               19851         19862         19873                                          
            Net unexplained                                                                               
            bank deposits      $29,480.75     $99,077.39     $36,088                                      
            Wages                 32,199.00      34,020.00      17,000                                    
            Interest income       11,777.00       7,922.00         388                                    
            Other income           3,468.00       - 0 -          - 0 -                                    
            Gross income          76,924.75     141,019.39      53,476                                    
            Stipulated                                                                                    
            deductions          (28,044.00)    (31,362.92)    (23,394)                                    
            Taxable income        48,880.75     109,656.47      30,082                                    
            1From Table 5.                                                                                
            2From Table 10.                                                                               
            3From Table 15.                                                                               
                                                OPINION                                                   
                  The convoluted facts and missing records in these cases,                                
            attributable in part to the criminality of petitioner's                                       
            activities, have resulted in a fragmentary record, all the gaps                               
            in which have not been fully explained by the parties.                                        
                  Petitioner's counsel, Mr. Soltz, became ill shortly after                               
            trial, and died without filing a brief.  Although Mr. Soltz had                               
            originally associated with Mr. Kaplan to obtain his help in                                   
            preparing a brief, we granted Mr. Kaplan's motion to withdraw,                                
            filed shortly after Mr. Soltz's death.  Petitioner did not retain                             
            new counsel and declined to file an answering brief, citing his                               
            limited education.  Respondent then decided not to file a reply                               
            brief.                                                                                        






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