- 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
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