- 10 -
Deposits
According to the deposits analyses that petitioner prepared
for the years at issue, petitioner made the following deposits
DEM
into the joint checking account during those years:DEM Payroll Other Cash Savings Water Co.Less Cash Net
Year Checks Checks Checks DepositedDepositedChecks Received Deposits9
1987 $6,350.00$23,840.95$2,730.40$1,655.00$ -- $614.74$4,806.00$76,458.55
1988 29,850.9124,361.78 95.50 270.00 6,473.001,845.36 3,082.0059,683.55
1989 15,324.0023,176.291,920.88 2,300.0023,673.443,690.85 3,112.4367,227.68
The items under the heading "DEM Checks" were checks drawn
on the Accu-Data account, the Trust 768 account, the Meadows
account at the Champaign National Bank, and/or the MCIC account
that Mr. Morris gave petitioner and that she deposited. The
items under the heading "DEM Payroll Checks" were payroll checks
that Mr. Morris received from John Kenny Company, endorsed, and
gave petitioner and that she deposited. The items under the
heading "Other Checks" were checks that petitioner received from
miscellaneous sources that she deposited. The items under the
heading "Cash Deposited" were cash that petitioner received from
9 The amount under the heading "Net Deposits" for each of the
years at issue that was shown in the deposits analysis for each
such year is not equal to the amount obtained by reducing the
total of all the deposits shown in each such deposits analysis by
the amount shown under the heading "Less Cash Received". The
amounts under the heading "Net Deposits" are overstated by
$46,073.46 for 1987 and $254.65 for 1989 and are understated by
$131 for 1988. The reasons for those discrepancies are not
disclosed by the record, although part of the discrepancy for
1987 is attributable to three deposits totaling $46,063 that were
included under the heading "Net Deposits" for that year but that
were not included under any other heading. Of that $46,063,
$39,800 is attributable to a bonus that Mr. Morris received
during 1987 from John Kenny Company and $4,000 is attributable to
a check drawn on the Accu-Data account during that year. The
source of the remaining $2,263 is not disclosed by the record.
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