Oliver E. Stubblefield - Page 14

                                   - NEXTRECORD  -                                    
          demonstrates that in 1991 petitioner worked as a barber and                 
          received taxable income in that capacity.  Cf. Portillo v.                  
          Commissioner, 932 F.2d 1128 (5th Cir. 1991); Senter v.                      
          Commissioner, T.C. Memo. 1995-311.  Second, bank deposits are               
          prima facie evidence of income.  Tokarski v. Commissioner, 87               
          T.C. 74, 77 (1986); Estate of Mason v. Commissioner, 64 T.C. 651,           
          656-657 (1975), affd. 566 F.2d 2 (6th Cir. 1977); see Price v.              
          United States, 335 F.2d 671, 677 (5th Cir. 1964) ("The 'bank                
          deposits' method assumes * * * that all money deposited in a                
          taxpayer's bank account during a given period constitutes taxable           
          income.")  Accordingly, petitioner bears the burden of proving              
          that respondent's determination of income based on the bank                 
          deposits method is erroneous.  Clayton v. Commissioner, 102 T.C.            
          632, 645 (1994); DiLeo v. Commissioner, 96 T.C. 858, 868 (1991),            
          affd. 959 F.2d 16 (2d Cir. 1992); see Calhoun v. United States,             
          591 F.2d 1243, 1245 (9th Cir. 1978) (taxpayer's burden to prove             
          that unexplained bank deposits came from a nontaxable source).              
               We turn now to the three issues for decision.                          
          Issue (1): Unreported Self-employment Income                                
               Petitioner does not contest respondent's determination                 
          regarding the amount of net deposits to his bank accounts in                
          1991.6  Rather, petitioner contends that what appear to be                  
          unexplained bank deposits are actually nontaxable reimbursements            

          6 As previously stated, the documentary evidence introduced                 
          at trial corroborates respondent's determination of net deposits.           




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