- 16 - paid Mr. Morris during 1987. The category "Miscellaneous" for 1987 also reflected a $6,263.50 disbursement to Bill Abbott on May 12, 1987. That disbursement was the downpayment that peti- tioner made to purchase a 1987 Sunbird, which was the only car available to her at that time. Petitioner borrowed the balance of the purchase price for that car. The disbursements that petitioner made during the years at issue were not lavish in comparison to the disbursements that she made during years prior to the years at issue. Other Deposits, Disbursements, and Transfers In addition to the deposits into the joint checking account that were reflected in petitioner's deposits analyses, certain deposits were also made to the joint savings account. The total amounts deposited into that account during 1987, 1988, and 1989 were $5,015.82, $16,865.45, and $3,432.41, respectively. During 1988, Mr. Morris wrote (1) two checks totaling $17,011 on the Trust 768 account to pay the joint Federal income tax liabilities that petitioner and he owed for 1986 and 1988 and (2) three checks totaling $2,853.72 on the Trust 768 account to pay the joint income tax liabilities that petitioner and he owed the State of Illinois for 1986 and 1988.17 17 The joint Federal and State income tax liabilities for 1986 that Mr. Morris paid during 1988 were attributable to the in- crease in taxes shown in an amended joint return that petitioner and Mr. Morris filed for 1986, and the joint Federal and State income tax liabilities for 1988 that Mr. Morris paid during that (continued...)Page: Previous 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Next
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