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various sources not identified in the record and that she depos-
ited. The items under the heading "Savings Deposited" were
withdrawals that petitioner made from the joint savings account
and that she deposited.10 The items under the heading "Water Co.
Checks" were checks that Mr. Morris received as salary from
Douglas Water Co., a company owned by John Kenny, and gave to
petitioner and that she deposited. The items under the heading
"Less Cash Received" were cash that petitioner retained, and did
not deposit, at the time certain of the deposits listed above
were made.
Although petitioner's deposits analysis for 1987 showed
deposits totaling $6,350 under the heading "DEM Checks", checks
totaling $11,775 that were all drawn on the Accu-Data account
were paid to the order of petitioner, Mr. Morris, or cash and
represent amounts received by or expended on behalf of petitioner
during 1987. Of the $5,425 in checks that were deposited but not
shown in the deposits analysis for 1987 under the heading "DEM
10 Withdrawals from the joint savings account during 1987, 1988,
and 1989 totaled $2,263, $6,473, and $20,237.23, respectively.
Since petitioner did not show in her deposits analysis for 1987
under the heading "Savings Deposited" any deposits into the joint
checking account of funds withdrawn from the joint savings
account during that year, it appears that Mr. Morris, and not
petitioner, made the withdrawals from that account during 1987.
The record does not explain the discrepancy between the total
amount of withdrawals from the joint savings account during 1989
of only $20,237.23 and the withdrawals totaling $23,673.44 that
petitioner showed in her deposits analysis for that year under
the heading "Savings Deposited" as having been made from that
account during 1989 and deposited into the joint checking ac-
count.
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