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In addition, we find respondent's conclusions supported by
the fact that her estimates of petitioner's gross receipts are in
line with the results that respondent observed in the
examinations of similarly situated taxpayers and supported by
information received from the Star Telegram. We also note that
petitioners' incomes as determined in the notice of deficiency
are more consistent with the transactions reflected on the
records of petitioners' joint checking account than the incomes
reported on their Federal income tax returns.
Accordingly, the determinations made by respondent in the
notice of deficiency are sustained.
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: May 25, 2011